有効的なCIMA CIMAPRO15-P01-X1-ENGテキスト認定資格試験問題集を見つけられるのは資格試験にとって重要なのです。我々OmgzlookのCIMA CIMAPRO15-P01-X1-ENGテキスト試験問題と試験解答の正確さは、あなたの試験準備をより簡単にし、あなたが試験に高いポイントを得ることを保証します。CIMA CIMAPRO15-P01-X1-ENGテキスト資格試験に参加する意向があれば、当社のOmgzlookから自分に相応しい受験対策解説集を選らんで、認定試験の学習教材として勉強します。 OmgzlookにIT業界のエリートのグループがあって、彼達は自分の経験と専門知識を使ってCIMA CIMAPRO15-P01-X1-ENGテキスト認証試験に参加する方に対して問題集を研究続けています。君が後悔しないようにもっと少ないお金を使って大きな良い成果を取得するためにOmgzlookを選択してください。 そのほかに、弊社は引き続くみんなに合理的な価格で高品質なCIMAPRO15-P01-X1-ENGテキスト参考資料を提供します。
CIMA Certification CIMAPRO15-P01-X1-ENG それをもって、試験は問題になりませんよ。
あるいは、無料で試験CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorialテキスト問題集を更新してあげるのを選択することもできます。 Omgzlookはとても人気がありますから、それを選ばない理由はないです。もちろん、完璧なトレーニング資料を差し上げましたが、もしあなたに向いていないのなら無用になりますから、Omgzlookを利用する前に、一部の問題と解答を無料にダウンロードしてみることができます。
なぜ受験生のほとんどはOmgzlookを選んだのですか。それはOmgzlookがすごく便利で、広い通用性があるからです。OmgzlookのITエリートたちは彼らの専門的な目で、最新的なCIMAのCIMAPRO15-P01-X1-ENGテキスト試験トレーニング資料に注目していて、うちのCIMAのCIMAPRO15-P01-X1-ENGテキスト問題集の高い正確性を保証するのです。
CIMA CIMAPRO15-P01-X1-ENGテキスト - できるだけ100％の通過率を保証使用にしています。
短い時間に最も小さな努力で一番効果的にCIMAのCIMAPRO15-P01-X1-ENGテキスト試験の準備をしたいのなら、OmgzlookのCIMAのCIMAPRO15-P01-X1-ENGテキスト試験トレーニング資料を利用することができます。Omgzlookのトレーニング資料は実践の検証に合格すたもので、多くの受験生に証明された１００パーセントの成功率を持っている資料です。Omgzlookを利用したら、あなたは自分の目標を達成することができ、最良の結果を得ます。
ただ、社会に入るIT卒業生たちは自分能力の不足で、CIMAPRO15-P01-X1-ENGテキスト試験向けの仕事を探すのを悩んでいますか？それでは、弊社のCIMAのCIMAPRO15-P01-X1-ENGテキスト練習問題を選んで実用能力を速く高め、自分を充実させます。その結果、自信になる自己は面接のときに、面接官のいろいろな質問を気軽に回答できて、順調にCIMAPRO15-P01-X1-ENGテキスト向けの会社に入ります。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
A flexible budget is a budget that is:
A. continuously updated by adding a further accounting period when the earliest accounting period has expired
B. changed in response to changes in costs
C. set prior to the control period and not subsequently changed in response to changes in activity period has expired
D. changed in response to changes in the level of activity
Answer: D
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-30/
QUESTION NO: 2
CH is a building supplies company that sells products to trade and private customers.
Budget data for each of the six months to March are given below:
80% of the value of credit sales is received in the month after sale, 10% two months after sale and 8% three months after sale. The balance is written off as a bad debt.
75% of the value of credit purchases is paid in the month after purchase and the remaining 25% is paid two months after purchase.
All other operating costs are paid in the month they are incurred.
CH has placed an order for four new forklift trucks that will cost $25,000 each. The scheduled payment date is in February.
The cash balance at 1 January is estimated to be $15,000.
Prepare a cash budget for each of the THREE months of January, February and March.
Select All the correct answers.
A. The total receipts in January will be $320 000
B. The total receipts in January will be $245 000
C. The total payments in February will be $405 000
D. Total payments in March will be $323 000
Answer: A,D
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-13/
QUESTION NO: 3
A company produces three products D, E and F. The statement below shows the selling price and product costs per unit for each product, based on a traditional absorption costing system.
Each of the products is produced using Process A which has a maximum capacity of 2,500 hours per period.
If a traditional contribution approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:
A. F, D, F
B. D, E, F
C. E, D, F
D. D, E, F
Answer: A
QUESTION NO: 4
LM operates a parcel delivery service. Last year its employees delivered 15,120 parcels and travelled 120,960 kilometers. Total costs were $194,400.
LM has estimated that 70% of its total costs are variable with activity and that 60% of these costs vary with the number of parcels and the remainder vary with the distance travelled.
LM is preparing its budget for the forthcoming year using an incremental budgeting approach and has produced the following estimates:
* All costs will be 3% higher than the previous year due to inflation
* Efficiency will remain unchanged
* A total of 18,360 parcels will be delivered and 128,800 kilometers will be travelled.
Calculate the following costs to be included in the forthcoming year's budget:
(i) the total variable costs related to the number of parcels delivered.
(ii) the total variable costs related to the distance travelled.
A. Parcel related cost for next year = $112,118; Distance related costs for next year = $59,699
B. Parcel related cost for next year = $109,118; Distance related costs for next year = $89,699
C. Parcel related cost for next year = $115,306; Distance related costs for next year = $31,590
D. Parcel related cost for next year = $105,306; Distance related costs for next year = $30,590
E. Parcel related cost for next year = $112,308; Distance related costs for next year = $79,590
Answer: A
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-29/
QUESTION NO: 5
A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.
Discuss the benefits of flexible budgeting for planning and control purposes.
Select all the true statements.
A. The fixed budget however provides more insight into actual performance.
B. A fixed budget will provide meaningful control information when actual activity differs from budget and variable costs are significant.
C. Reporting against a fixed budget tells management nothing about the efficiency of operations.
D. If actual sales revenue is compared to a fixed budget it is possible to tell whether a favourable sales variance is due to an increase in units sold or an increase in sales price.
E. If sales volumes were well above budget, adverse variable cost variances will probably be reported, against the fixed budget, since more variable costs have to be incurred to support the higher level of activity.
F. If a flexible budget is prepared then the budget variances calculated will provide a better indication of performance since actual results will be compared against an appropriate benchmark.
Answer: C,E,F
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-105-3/
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Updated: May 27, 2022