CIMAのCIMAPRO15-P01-X1-ENG問題サンプル認定試験は今IT業界の人気試験で多くのIT業界の専門の人士がITの関連の認証試験を取りたいです。CIMAの認証試験の合格書を取ってから更にあなたのIT業界での仕事にとても助けがあると思います。 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。 もし試験に失敗したら、弊社が全額で返金いたします。
CIMA Certification CIMAPRO15-P01-X1-ENG そして、試験を安心に参加してください。
CIMA Certification CIMAPRO15-P01-X1-ENG問題サンプル - P1 - Management Accounting Question Tutorial 常々、時間とお金ばかり効果がないです。 弊社のCIMAPRO15-P01-X1-ENG 合格対策のトレーニング資料を買ったら、一年間の無料更新サービスを差し上げます。もっと長い時間をもらって試験を準備したいのなら、あなたがいつでもサブスクリプションの期間を伸びることができます。
Omgzlookは多くの受験生を助けて彼らにCIMAのCIMAPRO15-P01-X1-ENG問題サンプル試験に合格させることができるのは我々専門的なチームがCIMAのCIMAPRO15-P01-X1-ENG問題サンプル試験を研究して解答を詳しく分析しますから。試験が更新されているうちに、我々はCIMAのCIMAPRO15-P01-X1-ENG問題サンプル試験の資料を更新し続けています。できるだけ100％の通過率を保証使用にしています。
CIMA CIMAPRO15-P01-X1-ENG問題サンプル - 暇の時間を利用して勉強します。
CIMAのCIMAPRO15-P01-X1-ENG問題サンプル認定試験と言ったら、人々は迷っています。異なる考えがありますが、要約は試験が大変難しいことです。CIMAのCIMAPRO15-P01-X1-ENG問題サンプル認定試験は確かに難しい試験ですが、Omgzlook を選んだら、これは大丈夫です。OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG問題サンプル試験トレーニング資料は受験生としてのあなたが欠くことができない資料です。それは受験生のために特別に作成したものですから、１００パーセントの合格率を保証します。信じないになら、Omgzlookのサイトをクリックしてください。購入する人々が大変多いですから、あなたもミスしないで速くショッピングカートに入れましょう。
そして、CIMAPRO15-P01-X1-ENG問題サンプル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問題サンプル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。
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/
SAP C-C4H51-2405 - この問題集はあなたの試験の一発合格を保証することができますから、安心に利用してください。 CIMAのAmazon DOP-C02-JPNの認定試験に合格すれば、就職機会が多くなります。 AACE International CCP - この試験が非常に困難ですが、実は試験の準備時に一生懸命である必要はありません。 Microsoft SC-400 - あなたの全部な需要を満たすためにいつも頑張ります。 Microsoft MB-335J - この認証資格はあなたの仕事にたくさんのメリットを与えられ、あなたの昇進にも助けになることができます。
Updated: May 27, 2022