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我們都是平平凡凡的普通人,有時候所學的所掌握的東西沒有那麼容易徹底的吸收,所以經常忘記,當我們需要時就拼命的補習,當你看到Goldmile-Infobiz CIMA的BA2 - Fundamentals of management accounting考古題考試培訓資料是,你才明白這是你必須要購買的,它可以讓你毫不費力的通過考試,也可以讓你不那麼努力的補習,相信Goldmile-Infobiz,相信它讓你看到你的未來美好的樣子,再苦再難,只要Goldmile-Infobiz還在,總會找到希望的光明。 如果你取得了BA2 通過考試認證考試的資格,那麼你就可以更好地完成你的工作。雖然這個考試很難,但是你準備考試時不用那麼辛苦。
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對於BA2考古題認證考試,你已經準備好了嗎?考試近在眼前,你可以信心滿滿地迎接考試嗎?如果你還沒有通過考試的信心,在這裏向你推薦一個最優秀的參考資料。只需要短時間的學習就可以通過考試的最新的BA2考古題考古題出現了。这个考古題是由Goldmile-Infobiz提供的。
所以現在很多人都選擇參加BA2考古題資格認證考試來證明自己的實力。但是要想通過BA2考古題資格認證卻不是一件簡單的事。
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
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: 3
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: 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