IT認定試験の中でどんな試験を受けても、OmgzlookのCIMAPRO15-P01-X1-ENG合格体験談試験参考資料はあなたに大きなヘルプを与えることができます。それは OmgzlookのCIMAPRO15-P01-X1-ENG合格体験談問題集には実際の試験に出題される可能性がある問題をすべて含んでいて、しかもあなたをよりよく問題を理解させるように詳しい解析を与えますから。真剣にOmgzlookのCIMA CIMAPRO15-P01-X1-ENG合格体験談問題集を勉強する限り、受験したい試験に楽に合格することができるということです。 OmgzlookにはIT専門家が組み立てられた団体があります。彼らは受験生の皆さんの重要な利益が保障できるように専門的な知識と豊富な経験を活かして特別に適用性が強いトレーニング資料を研究します。 その中で、CIMAPRO15-P01-X1-ENG合格体験談認定試験は最も重要な一つです。
CIMA Certification CIMAPRO15-P01-X1-ENG それは正確性が高くて、カバー率も広いです。
例えばCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial合格体験談認定試験などです。 もちろん、我々はあなたに一番安心させるのは我々の開発する多くの受験生に合格させるCIMAのCIMAPRO15-P01-X1-ENG 試験攻略試験のソフトウェアです。我々はあなたに提供するのは最新で一番全面的なCIMAのCIMAPRO15-P01-X1-ENG 試験攻略問題集で、最も安全な購入保障で、最もタイムリーなCIMAのCIMAPRO15-P01-X1-ENG 試験攻略試験のソフトウェアの更新です。
学歴はただ踏み台だけで、あなたの地位を確保できる礎は実力です。IT職員としているあなたがどうやって自分自身の実力を養うのですか。IT認定試験を受験するのは一つの良い方法です。
CIMA CIMAPRO15-P01-X1-ENG合格体験談 - ここには、私たちは君の需要に応じます。
社会と経済の発展につれて、多くの人はIT技術を勉強します。なぜならば、IT職員にとって、CIMAのCIMAPRO15-P01-X1-ENG合格体験談資格証明書があるのは肝心な指標であると言えます。自分の能力を証明するために、CIMAPRO15-P01-X1-ENG合格体験談試験に合格するのは不可欠なことです。弊社のCIMAPRO15-P01-X1-ENG合格体験談真題を入手して、試験に合格する可能性が大きくなります。
Omgzlookは君のもっと輝い将来に助けられます。簡単にCIMAのCIMAPRO15-P01-X1-ENG合格体験談認定試験に合格したいか。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 2
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: 3
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: 4
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: 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