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CIMA Certification CIMAPRO15-P01-X1-ENG専門試験 - P1 - Management Accounting Question Tutorial なぜ受験生のほとんどはOmgzlookを選んだのですか。 ご客様は弊社のCIMAPRO15-P01-X1-ENG コンポーネント問題集を購入するかどうかと判断する前に、我が社は無料に提供するサンプルをダウンロードして試すことができます。それで、不必要な損失を避けできます。
OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG専門試験問題集を購入するなら、君がCIMAのCIMAPRO15-P01-X1-ENG専門試験認定試験に合格する率は１００パーセントです。あなたはOmgzlookの学習教材を購入した後、私たちは一年間で無料更新サービスを提供することができます。CIMAのCIMAPRO15-P01-X1-ENG専門試験認定試験に合格することはきっと君の職業生涯の輝い将来に大変役に立ちます。
CIMA CIMAPRO15-P01-X1-ENG専門試験 - できるだけ100％の通過率を保証使用にしています。
今の競争が激しい社会にあたり、あなたは努力して所有したいことがあります。IT職員にとって、CIMAPRO15-P01-X1-ENG専門試験試験認定書はあなたの実力を証明できる重要なツールです。だから、CIMA CIMAPRO15-P01-X1-ENG専門試験試験に合格する必要があります。それで、弊社の質高いCIMAPRO15-P01-X1-ENG専門試験試験資料を薦めさせてください。
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専門試験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専門試験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。その結果、自信になる自己は面接のときに、面接官のいろいろな質問を気軽に回答できて、順調にCIMAPRO15-P01-X1-ENG専門試験向けの会社に入ります。
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/
私たちのVMware 3V0-32.23参考資料は十年以上にわたり、専門家が何度も練習して、作られました。 OmgzlookのCIMA CIMA CIMAPRO19-CS3-1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。 Microsoft AZ-104-KR - 弊社の無料なサンプルを遠慮なくダウンロードしてください。 CIMA Scaled Agile SAFe-APM試験認定書はIT職員野給料増加と仕事の昇進にとって、大切なものです。 EMC D-AV-DY-23 - こうして、弊社の商品はどのくらいあなたの力になるのはよく分かっています。
Updated: May 27, 2022