インターネットで時勢に遅れないCIMAPRO15-P01-X1-ENG技術内容勉強資料を提供するというサイトがあるかもしれませんが、Omgzlookはあなたに高品質かつ最新のCIMAのCIMAPRO15-P01-X1-ENG技術内容トレーニング資料を提供するユニークなサイトです。Omgzlookの勉強資料とCIMAのCIMAPRO15-P01-X1-ENG技術内容に関する指導を従えば、初めてCIMAのCIMAPRO15-P01-X1-ENG技術内容認定試験を受けるあなたでも一回で試験に合格することができます。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。 まだ何を待っているのでしょうか？CIMAのCIMAPRO15-P01-X1-ENG技術内容の初心者なので、悩んでいますか？ Omgzlookは君の困難を解決できます。 Omgzlookが提供したCIMAのCIMAPRO15-P01-X1-ENG技術内容トレーニング資料を利用したら、CIMAのCIMAPRO15-P01-X1-ENG技術内容認定試験に受かることはたやすくなります。
その中で、CIMAPRO15-P01-X1-ENG技術内容認定試験は最も重要な一つです。
我々は多くの受験生にCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial技術内容試験に合格させたことに自慢したことがないのです。 OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG 過去問試験トレーニング資料を使ったら、君のCIMAのCIMAPRO15-P01-X1-ENG 過去問認定試験に合格するという夢が叶えます。なぜなら、それはCIMAのCIMAPRO15-P01-X1-ENG 過去問認定試験に関する必要なものを含まれるからです。
我が社のOmgzlookはいつまでもお客様の需要を重点に置いて、他のサイトに比べより完備のCIMA試験資料を提供し、CIMA試験に参加する人々の通過率を保障できます。お客様に高質のCIMAPRO15-P01-X1-ENG技術内容練習問題を入手させるには、我々は常に真題の質を改善し足り、最新の試験に応じて真題をアープデートしたいしています。我々CIMAPRO15-P01-X1-ENG技術内容試験真題を暗記すれば、あなたはこの試験にパースすることができます。
CIMA CIMAPRO15-P01-X1-ENG技術内容 - Omgzlookがありますから。
夢を持ったら実現するために頑張ってください。「信仰は偉大な感情で、創造の力になれます。」とゴーリキーは述べました。私の夢は最高のIT専門家になることです。その夢は私にとってはるか遠いです。でも、成功へのショートカットがを見つけました。OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG技術内容試験トレーニング資料を利用して気楽に試験に合格しました。それはコストパフォーマンスが非常に高い資料ですから、もしあなたも私と同じIT夢を持っていたら、OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG技術内容試験トレーニング資料を利用してください。それはあなたが夢を実現することを助けられます。
あなたの独自の品質を向上させるだけでなく、完璧な人生価値を実現することも助けます。あなたが悲しいとき、勉強したほうがいいです。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 2
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: 3
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: 4
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: 5
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/
Salesforce ADM-261 - あなたの夢は何ですか。 SAP P_BTPA_2408 - Omgzlookのトレーニング資料は１００パーセントの合格率を保証しますから、あなたのニーズを満たすことができます。 IBM S2000-025 - あなたは試験の最新バージョンを提供することを要求することもできます。 NAHQ CPHQ - まだこの試験の認定資格を取っていないあなたも試験を受ける予定があるのでしょうか。 Juniper JN0-1103 - ところで、受験生の皆さんを簡単にIT認定試験に合格させられる方法がないですか。
Updated: May 27, 2022