弊社のCIMAのCIMAPRO15-P01-X1-ENG合格率ソフトを購入するのを決めるとき、我々は各方面であなたに保障を提供します。購入した前の無料の試み、購入するときのお支払いへの保障、購入した一年間の無料更新CIMAのCIMAPRO15-P01-X1-ENG合格率試験に失敗した全額での返金…これらは我々のお客様への承諾です。常々、時間とお金ばかり効果がないです。 我々は販売者とお客様の間の信頼が重要でもらい難いのを知っています。我々はCIMAのCIMAPRO15-P01-X1-ENG合格率ソフトであなたに専門と高効率を示して、最全面的な問題集と詳しい分析であなたに助けてCIMAのCIMAPRO15-P01-X1-ENG合格率試験に合格して、最高のサービスであなたの信頼を得ています。 試験が更新されているうちに、我々はCIMAのCIMAPRO15-P01-X1-ENG合格率試験の資料を更新し続けています。
CIMA Certification CIMAPRO15-P01-X1-ENG 自分の幸せは自分で作るものだと思われます。
CIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial合格率試験の資料についてあなたは何か問題があったら、それとも、ほかの試験ソフトに興味があったら、直ちにオンラインで我々を連絡したり、メールで問い合わせたりすることができます。 あなたは弊社の高品質CIMA CIMAPRO15-P01-X1-ENG 的中問題集試験資料を利用して、一回に試験に合格します。OmgzlookのCIMA CIMAPRO15-P01-X1-ENG 的中問題集問題集は専門家たちが数年間で過去のデータから分析して作成されて、試験にカバーする範囲は広くて、受験生の皆様のお金と時間を節約します。
弊社のCIMAPRO15-P01-X1-ENG合格率真題を入手して、試験に合格する可能性が大きくなります。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合格率資格証明書があるのは肝心な指標であると言えます。
我々CIMA CIMAPRO15-P01-X1-ENG合格率問題集を利用し、試験に参加しましょう。
多分、CIMAPRO15-P01-X1-ENG合格率テスト質問の数が伝統的な問題の数倍である。CIMA CIMAPRO15-P01-X1-ENG合格率試験参考書は全ての知識を含めて、全面的です。そして、CIMAPRO15-P01-X1-ENG合格率試験参考書の問題は本当の試験問題とだいたい同じことであるとわかります。CIMAPRO15-P01-X1-ENG合格率試験参考書があれば,ほかの試験参考書を勉強する必要がないです。
あなたはまだ躊躇しているなら、OmgzlookのCIMAPRO15-P01-X1-ENG合格率問題集デモを参考しましょ。なにごとによらず初手は难しいです、どのようにCIMA CIMAPRO15-P01-X1-ENG合格率試験への復習を始めて悩んでいますか。
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