Goldmile-Infobiz的CIMA BA2題庫最新資訊 認證考試的考試練習題和答案是由我們的專家團隊利用他們的豐富的知識和經驗研究出來的，能充分滿足參加CIMA BA2題庫最新資訊 認證考試的考生的需求。你可能從相關的網站或書籍上也看到部分相關培訓材料，但是我們Goldmile-Infobiz的CIMA BA2題庫最新資訊 認證考試的相關資料是擁最全面的，可以給你最好的保障。參加CIMA BA2題庫最新資訊 認證考試的考生請選擇Goldmile-Infobiz為你提供的考試練習題和答案，因為它是你的最佳選擇。 擁有CIMA BA2題庫最新資訊認證考試證書可以幫助在IT領域找工作的人獲得更好的就業機會，也將會為成功的IT事業做好鋪墊。 如果你參加CIMA BA2題庫最新資訊認證考試，你選擇Goldmile-Infobiz就是選擇成功！祝你好運。
CIMA Business Accounting BA2 它可以讓你得到事半功倍的結果。
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Goldmile-Infobiz長年以來一直向大家提供關于IT認證考試相關的學習資料。CIMA的BA2題庫最新資訊題庫由世界各地的資深IT工程師組成的專業團隊制作完成，包含最新的考試試題，并附有全部正確的答案，幫助考生通過他們認為很難的BA2題庫最新資訊考試。這樣可以節約考生的時間和金錢，大多數的考生都選擇這樣的方式來獲得BA2題庫最新資訊認證，并節省了很多的時間和努力。
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但是報名參加CIMA BA2題庫最新資訊 認證考試是個明智的選擇，因為在如今競爭激烈的IT行業應該要不斷的提升自己。但是您可以選擇很多方式幫你通過考試。
BA2 PDF DEMO:
QUESTION NO: 1
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: 2
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: 3
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: 4
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
QUESTION NO: 5
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
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Updated: May 28, 2022