Omgzlookは同業の中でそんなに良い地位を取るの原因は弊社のかなり正確な試験の練習問題と解答そえに迅速の更新で、このようにとても良い成績がとられています。そして、弊社が提供した問題集を安心で使用して、試験を安心で受けて、君のCIMA CIMAPRO15-P01-X1-ENG実際試験認証試験の１００％の合格率を保証しますす。OmgzlookにたくさんのIT専門人士がいって、弊社の問題集に社会のITエリートが認定されて、弊社の問題集は試験の大幅カーバして、合格率が１００％にまで達します。 普通の参考資料と比べて、OmgzlookのCIMAPRO15-P01-X1-ENG実際試験問題集は最も利用に値するツールです。Omgzlookの指導を元にして、あなたは試験の準備を十分にすることができます。 CIMAのCIMAPRO15-P01-X1-ENG実際試験試験に合格することは容易なことではなくて、良い訓練ツールは成功の保証でOmgzlookは君の試験の問題を準備してしまいました。
CIMA Certification CIMAPRO15-P01-X1-ENG あなたに提供するソフトはその中の一部です。
CIMA Certification CIMAPRO15-P01-X1-ENG実際試験 - P1 - Management Accounting Question Tutorial あなたはいつでもサブスクリプションの期間を延長することができますから、より多くの時間を取って充分に試験を準備できます。 CIMAのCIMAPRO15-P01-X1-ENG 関連資格試験対応試験が更新するとともに我々の作成するソフトは更新しています。なぜ我々はあなたが購入した前にやってみることを許しますか。
CIMAのCIMAPRO15-P01-X1-ENG実際試験認定試験に受かるのはあなたの技能を検証することだけでなく、あなたの専門知識を証明できて、上司は無駄にあなたを雇うことはしないことの証明書です。当面、IT業界でCIMAのCIMAPRO15-P01-X1-ENG実際試験認定試験の信頼できるソースが必要です。Omgzlookはとても良い選択で、CIMAPRO15-P01-X1-ENG実際試験の試験を最も短い時間に縮められますから、あなたの費用とエネルギーを節約することができます。
CIMA CIMAPRO15-P01-X1-ENG実際試験 - あなたは一年間での更新サービスを楽しみにします。
CIMAPRO15-P01-X1-ENG実際試験認定試験に合格することは難しいようですね。試験を申し込みたいあなたは、いまどうやって試験に準備すべきなのかで悩んでいますか。そうだったら、下記のものを読んでください。いまCIMAPRO15-P01-X1-ENG実際試験試験に合格するショートカットを教えてあげますから。あなたを試験に一発合格させる素晴らしいCIMAPRO15-P01-X1-ENG実際試験試験に関連する参考書が登場しますよ。それはOmgzlookのCIMAPRO15-P01-X1-ENG実際試験問題集です。気楽に試験に合格したければ、はやく試しに来てください。
我々社の練習問題は長年でCIMAPRO15-P01-X1-ENG実際試験全真模擬試験トレーニング資料に研究している専業化チームによって編集されます。CIMA CIMAPRO15-P01-X1-ENG実際試験資格問題集はPDF版、ソフト版、オンライン版を含まれ、この三つバージョンから自分の愛用することを選んでいます。
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 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: 3
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: 4
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: 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/
Dell D-PDPS-A-01 - ここには、私たちは君の需要に応じます。 CIMA SailPoint IdentityIQ-Engineer試験参考書に疑問を持たれば、CIMA会社のウエブサイトから無料でSailPoint IdentityIQ-Engineer試験のためのデモをダウンロードできます。 OmgzlookのCIMAのACAMS CAMS-KR試験トレーニング資料は試験問題と解答を含まれて、豊富な経験を持っているIT業種の専門家が長年の研究を通じて作成したものです。 Scrum PAL-I - もし弊社の問題集を勉強してそれは簡単になります。 Fortinet NSE7_SDW-7.2 - 時間とお金の集まりより正しい方法がもっと大切です。
Updated: May 27, 2022