時間とお金の集まりより正しい方法がもっと大切です。CIMAのCIMAPRO15-P01-X1-ENG復習解答例試験のために勉強していますなら、Omgzlookの提供するCIMAのCIMAPRO15-P01-X1-ENG復習解答例試験ソフトはあなたの選びの最高です。我々の目的はあなたにCIMAのCIMAPRO15-P01-X1-ENG復習解答例試験に合格することだけです。 弊社のOmgzlookで無料でCIMAのCIMAPRO15-P01-X1-ENG復習解答例ソフトのデモを直ちにダウンロードできます。CIMAのCIMAPRO15-P01-X1-ENG復習解答例ソフトを利用してこのソフトはあなたの愛用するものになることを信じています。 CIMAのCIMAPRO15-P01-X1-ENG復習解答例試験を準備しているあなたに試験に合格させるために、我々Omgzlookは模擬試験ソフトを更新し続けています。
CIMA Certification CIMAPRO15-P01-X1-ENG 数年以来の試験問題集を研究しています。
現在IT技術会社に通勤しているあなたは、CIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial復習解答例試験認定を取得しましたか？CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial復習解答例試験認定は給料の増加とジョブのプロモーションに役立ちます。 今まで、弊社のOmgzlookのCIMAPRO15-P01-X1-ENG 受験方法問題集はそのスローガンに沿って協力します。弊社の信頼できるCIMAPRO15-P01-X1-ENG 受験方法問題集を使用したお客様はほとんど試験に合格しました。
人によって目標が違いますが、あなたにCIMA CIMAPRO15-P01-X1-ENG復習解答例試験に順調に合格できるのは我々の共同の目標です。この目標の達成はあなたがIT技術領域へ行く更なる発展の一歩ですけど、我々社Omgzlook存在するこそすべての意義です。だから、我々社は力の限りで弊社のCIMA CIMAPRO15-P01-X1-ENG復習解答例試験資料を改善し、改革の変更に応じて更新します。
CIMA CIMAPRO15-P01-X1-ENG復習解答例 - でも、成功へのショートカットがを見つけました。
常々、時間とお金ばかり効果がないです。正しい方法は大切です。我々Omgzlookは一番効果的な方法を探してあなたにCIMAのCIMAPRO15-P01-X1-ENG復習解答例試験に合格させます。弊社のCIMAのCIMAPRO15-P01-X1-ENG復習解答例ソフトを購入するのを決めるとき、我々は各方面であなたに保障を提供します。購入した前の無料の試み、購入するときのお支払いへの保障、購入した一年間の無料更新CIMAのCIMAPRO15-P01-X1-ENG復習解答例試験に失敗した全額での返金…これらは我々のお客様への承諾です。
しかも１００パーセントの合格率を保証できます。OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG復習解答例試験トレーニング資料を手に入れたら、あなたは自分の第一歩を進めることができます。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 2
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: 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/
CFA Institute ESG-Investing - できるだけ100％の通過率を保証使用にしています。 そして、ソフトウェア版のSAP P_BTPA_2408問題集は実際試験の雰囲気を感じさせることができます。 ただ、社会に入るIT卒業生たちは自分能力の不足で、Microsoft MS-102J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Microsoft MS-102J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。 OmgzlookのEMC D-MN-OE-23試験参考書は他のEMC D-MN-OE-23試験に関連するする参考書よりずっと良いです。 OmgzlookのCIMA Amazon SAA-C03-KR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。
Updated: May 27, 2022