OmgzlookはIT職員としてのあなたに昇進するチャンスを与えられます。Omgzlook が提供したCIMAのCIMAPRO15-P01-X1-ENG専門知識訓練試験に関する一部の無料の問題と解答を利用してみることができます。そうすると、我々の信頼性をテストできます。 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。 インターネットでこんな高品質の資料を提供するサイトはOmgzlookしかないです。
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 Certification CIMAPRO15-P01-X1-ENG専門知識訓練 - P1 - Management Accounting Question Tutorial この認定は君のもっと輝い職業生涯と未来に大変役に立ちます。 あなたは弊社の高品質CIMA CIMAPRO15-P01-X1-ENG 模擬試験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 模擬試験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。
OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG専門知識訓練問題集を購入するなら、君がCIMAのCIMAPRO15-P01-X1-ENG専門知識訓練認定試験に合格する率は１００パーセントです。OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG専門知識訓練試験トレーニング資料はほかのサイトでの資料よりもっと正確的で、もっと理解やすくて、もっと権威性が高いです。Omgzlookを選ぶなら、きっと君に後悔させません。
CIMA CIMAPRO15-P01-X1-ENG専門知識訓練 - あなたが順調に試験に合格するように。
多分、CIMAPRO15-P01-X1-ENG専門知識訓練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専門知識訓練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専門知識訓練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専門知識訓練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。
これはあなたに安心で弊社の商品を購入させるためです。あなたはCIMAのCIMAPRO15-P01-X1-ENG専門知識訓練試験を準備しているとき、あなたの時間とお金を無駄にしないであなたに試験に一番有効な助けを提供するのは我々がCIMAのCIMAPRO15-P01-X1-ENG専門知識訓練ソフトを作成する達成したい目標です。
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のMicrosoft MB-920の認定試験は君の実力を考察するテストでございます。 Fortinet NSE5_FSM-6.3 - すべての会社は試験に失敗したら全額で返金するということを承諾できるわけではない。 Salesforce CRT-261J - Omgzlookは君のために良い訓練ツールを提供し、君のCIMA認証試に高品質の参考資料を提供しいたします。 Microsoft AZ-800J - 購入意向があれば、Omgzlookのホームページをご覧になってください。 Omgzlookの専門家チームがCIMAのSAP C-TS462-2023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。
Updated: May 27, 2022