それを手に入れてから私は試験に合格する自信を持つようになります。OmgzlookのCIMAのCIMAPRO15-P01-X1-ENGトレーニング資料試験トレーニング資料のカバー率がとても高いですから、自分で勉強するよりずっと効率が高いです。あなたもIT業種の一人としたら、ためらわずにOmgzlookのCIMAのCIMAPRO15-P01-X1-ENGトレーニング資料試験トレーニング資料をショッピングカートに入れましょう。 だから、弊社の提供するCIMAPRO15-P01-X1-ENGトレーニング資料問題集を暗記すれば、きっと試験に合格できます。数年以来の整理と分析によって開発されたCIMAPRO15-P01-X1-ENGトレーニング資料問題集は権威的で全面的です。 我々は全て平凡かつ普通な人で、時には勉強したものをこなしきれないですから、忘れがちになります。
CIMAのCIMAPRO15-P01-X1-ENGトレーニング資料試験に合格するのは説得力を持っています。
CIMA Certification CIMAPRO15-P01-X1-ENGトレーニング資料 - P1 - Management Accounting Question Tutorial OmgzlookはIT認定試験を受験した多くの人々を助けました。 OmgzlookのCIMAPRO15-P01-X1-ENG 日本語版参考資料問題集を通して、他の人が手に入れない資格認証を簡単に受け取ります。早めによりよい仕事を探しできて、長閑な万元以上の月給がある生活を楽しみます。
それはOmgzlookのCIMAPRO15-P01-X1-ENGトレーニング資料問題集です。気楽に試験に合格したければ、はやく試しに来てください。CIMAPRO15-P01-X1-ENGトレーニング資料認定試験に合格することは難しいようですね。
CIMA CIMAPRO15-P01-X1-ENGトレーニング資料 - Omgzlookは君にとってベストな選択になります。
弊社のCIMA CIMAPRO15-P01-X1-ENGトレーニング資料問題集を使用した後、CIMAPRO15-P01-X1-ENGトレーニング資料試験に合格するのはあまりに難しくないことだと知られます。我々Omgzlook提供するCIMAPRO15-P01-X1-ENGトレーニング資料問題集を通して、試験に迅速的にパースする技をファンドできます。あなたのご遠慮なく購買するために、弊社は提供する無料のCIMA CIMAPRO15-P01-X1-ENGトレーニング資料問題集デーモをダウンロードします。
うちのCIMAのCIMAPRO15-P01-X1-ENGトレーニング資料試験トレーニング資料を購入する前に、Omgzlookのサイトで、一部分のフリーな試験問題と解答をダンロードでき、試用してみます。君がうちの学習教材を購入した後、私たちは一年間で無料更新サービスを提供することができます。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 2
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: 3
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: 4
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/
QUESTION NO: 5
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/
努力すれば報われますなので、CIMA SAP C_S4CPR_2408資格認定を取得して自分の生活状況を改善できます。 我々の目的はあなたにCIMAのSAP C-SIGDA-2403試験に合格することだけです。 市場の巨大な練習材料からQlik QSDA2024の学習教材を手に入れようとする人も増えています。 CIMAのPECB Lead-Cybersecurity-Manager試験はいくつ難しくても文句を言わないで、我々Omgzlookの提供する資料を通して、あなたはCIMAのPECB Lead-Cybersecurity-Manager試験に合格することができます。 SASInstitute A00-451 - OmgzlookはきみのIT夢に向かって力になりますよ。
Updated: May 27, 2022