As per the given above question ,we know that
Some chartered accountants may be Management accountancy and vice-versa.
Some cost accountants may be Management accountancy and vice-versa.
But chartered accountants are entirely different from the cost accountants.
From above it is clear that option ( A ) represents the best relationship between chartered accountants,Management accountancy and cost accountants .
It is irrelavent
Clearly, though all the alternatives may form a part of the atmosphere, the air is the most vital part, without which there can be no atmosphere. So, the answer is (b).
It is true
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