あなたは無料でCIMAPRO15-P01-X1-ENG問題サンプル復習教材をダウンロードしたいですか？もちろん、回答ははいです。だから、あなたはコンピューターでCIMAのウエブサイトを訪問してください。そうすれば、あなたは簡単にCIMAPRO15-P01-X1-ENG問題サンプル復習教材のデモを無料でダウンロードできます。 試験の準備は時間とエネルギーがかかります。時は金なり社会に時間を無駄しないようによいツルを探し出されるのはみんなの希望です。 OmgzlookはIT試験問題集を提供するウエブダイトで、ここによく分かります。
CIMA Certification CIMAPRO15-P01-X1-ENG ショートカットは一つしかないです。
CIMA Certification CIMAPRO15-P01-X1-ENG問題サンプル - P1 - Management Accounting Question Tutorial その夢は私にとってはるか遠いです。 心配する必要がないでしょう。Omgzlookは自分の資料に十分な自信を持っていますから、あなたもOmgzlookを信じたほうがいいです。
IT業種で仕事しているあなたは、夢を達成するためにどんな方法を利用するつもりですか。実際には、IT認定試験を受験して認証資格を取るのは一つの良い方法です。最近、CIMAのCIMAPRO15-P01-X1-ENG問題サンプル試験は非常に人気のある認定試験です。
CIMA CIMAPRO15-P01-X1-ENG問題サンプル - この重要な認証資格をもうすでに手に入れましたか。
OmgzlookのCIMAPRO15-P01-X1-ENG問題サンプル教材を購入したら、あなたは一年間の無料アップデートサービスを取得しました。試験問題集が更新されると、Omgzlookは直ちにあなたのメールボックスにCIMAPRO15-P01-X1-ENG問題サンプル問題集の最新版を送ります。あなたは試験の最新バージョンを提供することを要求することもできます。最新のCIMAPRO15-P01-X1-ENG問題サンプル試験問題を知りたい場合、試験に合格したとしてもOmgzlookは無料で問題集を更新してあげます。
Omgzlookの知名度が高くて、IT認定試験に関連するいろいろな優秀な問題集を持っています。それに、すべてのCIMAPRO15-P01-X1-ENG問題サンプル試験問題集に対する無料なdemoがあります。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 2
GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:
Calculate the following variances for October, taking account of the more detailed information regarding the labour mix:
(i) The total labour efficiency variance
(ii) The total labour mix variance
(iii) The total labour yield variance
Select the correct statements.
A. Labour efficiency variance: $ 88 000 F
B. Labour efficiency variance: $ 78 000 F
C. Labour mix variance: $ 75 000 F
D. Labour efficiency variance: $ 78 000 A
E. Labour mix variance: $ 63 000 A
F. Labour mix variance: $ 66 000 F
G. Labour yield variance: $ 144 000 A
H. Labour efficiency variance: $ 98 000 A
Answer: D,F,G
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-17/
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 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: 5
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/
ISC SSCP - Omgzlookの問題集を利用することは正にその最良の方法です。 Lpi 030-100 - 早速買いに行きましょう。 OmgzlookのCIMAのMicrosoft MB-820試験トレーニング資料は豊富な経験を持っているIT専門家が研究したものです。 一回だけでCIMAのJuniper JN0-281認定試験に合格したいか。 Dell D-ISAZ-A-01 - これも弊社が自信的にあなたに商品を薦める原因です。
Updated: May 27, 2022