Omgzlookは多くの受験生を助けて彼らにCIMAのCIMAPRO15-P01-X1-ENG問題集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問題集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問題集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問題集「P1 - Management Accounting Question Tutorial」認証試験に合格することが簡単ではなくて、CIMA CIMAPRO15-P01-X1-ENG問題集証明書は君にとってはIT業界に入るの一つの手づるになるかもしれません。しかし必ずしも大量の時間とエネルギーで復習しなくて、弊社が丹精にできあがった問題集を使って、試験なんて問題ではありません。 ただ、社会に入るIT卒業生たちは自分能力の不足で、CIMAPRO15-P01-X1-ENG問題集試験向けの仕事を探すのを悩んでいますか？それでは、弊社のCIMAのCIMAPRO15-P01-X1-ENG問題集練習問題を選んで実用能力を速く高め、自分を充実させます。
CIMA Certification CIMAPRO15-P01-X1-ENG これは前例のない真実かつ正確なものです。
CIMA Certification CIMAPRO15-P01-X1-ENG問題集 - P1 - Management Accounting Question Tutorial あなたの全部な需要を満たすためにいつも頑張ります。 OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG 学習指導試験トレーニング資料はIT認証試験を受ける全ての受験生が試験に合格することを助けるものです。この資料はCIMAのCIMAPRO15-P01-X1-ENG 学習指導試験のために特別に研究されたもので、受験生からの良い評価をたくさんもらいました。
Omgzlookの専門家チームがCIMAのCIMAPRO15-P01-X1-ENG問題集認証試験に対して最新の短期有効なトレーニングプログラムを研究しました。CIMAのCIMAPRO15-P01-X1-ENG問題集「P1 - Management Accounting Question Tutorial」認証試験に参加者に対して30時間ぐらいの短期の育成訓練でらくらくに勉強しているうちに多くの知識を身につけられます。
CIMA CIMAPRO15-P01-X1-ENG問題集 - きっと君に失望させないと信じています。
話と行動の距離はどのぐらいありますか。これは人の心によることです。意志が強い人にとって、行動は目と鼻の先にあるのです。あなたはきっとこのような人でしょう。CIMAのCIMAPRO15-P01-X1-ENG問題集認定試験に申し込んだ以上、試験に合格しなければならないです。これもあなたの意志が強いことを表示する方法です。Omgzlookが提供したトレーニング資料はインターネットで最高のものです。CIMAのCIMAPRO15-P01-X1-ENG問題集認定試験に合格したいのなら、OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG問題集試験トレーニング資料を利用してください。
我々は受験生の皆様により高いスピードを持っているかつ効率的なサービスを提供することにずっと力を尽くしていますから、あなたが貴重な時間を節約することに助けを差し上げます。Omgzlook CIMAのCIMAPRO15-P01-X1-ENG問題集試験問題集はあなたに問題と解答に含まれている大量なテストガイドを提供しています。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 2
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: 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/
CIMA試験の重要なの一環として、Microsoft AZ-400認定試験はあなたに大きな恩恵を与えることができます。 Dell D-PDPS4400-A-01 - ためらわずに速くあなたのショッピングカートに入れてください。 EMC D-PE-OE-23 - それに、試験に失敗すれば全額返金のポリシーについて、事前に調べたほうがいいです。 OmgzlookのCIMAのMicrosoft AI-102J試験トレーニング資料はインターネットでの全てのトレーニング資料のリーダーです。 SAP C-S4CPR-2408認定試験の資格を取得するのは容易ではないことは、すべてのIT職員がよくわかっています。
Updated: May 27, 2022