BA2真題材料,BA2考試內容 - Cima BA2考題套裝 - Goldmile-Infobiz

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CIMA Business Accounting BA2真題材料 - Fundamentals of management accounting Goldmile-Infobiz的產品是由很多的資深IT專家利用他們的豐富的知識和經驗針對IT相關認證考試研究出來的。 我們都清楚的知道,IT行業是個新型產業,它是帶動經濟發展的鏈條之一,所以它的地位也是舉足輕重不可忽視的。IT認證又是IT行業裏競爭的手段之一,通過了認證你的各方面將會得到很好的上升,但是想要通過並非易事,所以建議你利用一下培訓工具,如果要選擇通過這項認證的培訓資源,Goldmile-Infobiz CIMA的最新 BA2 題庫資源考試培訓資料當仁不讓,它的成功率高達100%,能夠保證你通過考試。

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在我們網站,您可以先免費嘗試下載我們的題庫DEMO,體驗我們的CIMA BA2真題材料考古題的品質,相信在您使用之后會很滿意我們的產品。成千上萬的IT考生通過我們的產品成功通過考試,該BA2真題材料考古題的品質已被廣大考生檢驗。我們的CIMA BA2真題材料題庫根據實際考試的動態變化而更新,以確保BA2真題材料考古題覆蓋率始終最高于99%。保證大家通過BA2真題材料認證考試,如果您失敗,可以享受 100%的退款保證。

但是這並不代表不能獲得高分輕鬆通過考試。那麼,還不知道通過這個考試的捷徑在哪里的你,是不是想知道通過考試的技巧呢?現在我來告訴你,就是利用Goldmile-Infobiz的BA2真題材料考古題。

BA2 PDF DEMO:

QUESTION NO: 1
CL produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at £2.00 per litre.
(b) Conversion costs - £23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There is no opening work in progress.
The value of finished output during the month (to the nearest £) was:
Answer:
£36741

QUESTION NO: 2
The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of
$2,100,000.
During month 10, sales revenue was $450,000 and variable costs were $270,000.
What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?
A. 70,9%
B. 41,5%
C. 40,0%
D. 58,5%
Answer: D

QUESTION NO: 3
Refer to the exhibit.
John Brown is a machine operative in a manufacturing company. An analysis of his gross pay for the week is given below:
During the week John was idle for 6 hours due to machine breakdown and maintenance.
The total indirect labour costs included in John's gross pay was:
Answer:
$87

QUESTION NO: 4
Overhead absorption is best described as:
A. The charging of overheads to cost units produced
B. The identification of costs specifically attributable to a particular cost centre
C. The process of sharing costs amongst two or more cost centres
D. The identification of overhead cost variances
Answer: A

QUESTION NO: 5
Which of the following best describes a step cost?
A. A cost which increases per unit until activity reaches a critical level; thereafter the cost increases to a higher level and the unit cost remains constant until the next critical activity level is reached.
B. A cost which remains constant until activity reaches a critical level; thereafter the cost increases to a higher level and the unit cost remains constant until the next critical activity level is reached.
C. A cost which remains constant until activity reaches a critical level; thereafter the cost increases to a higher level and the total cost remains constant until the next critical activity level is reached.
D. A cost which increases steadily until activity reaches a critical level; thereafter the cost increases to a higher level and the total cost remains constant until the next critical activity level is reached.
Answer: C

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Updated: May 28, 2022