それに一年間の無料更新サービスを提供しますから、Omgzlookのウェブサイトをご覧ください。Omgzlookは実環境であなたの本当のCIMA CIMAPRO15-P01-X1-ENG日本語版対策ガイド試験に準備するプロセスを見つけられます。もしあなたが初心者だったら、または自分の知識や専門的なスキルを高めたいのなら、OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG日本語版対策ガイド問題集があなたを助けることができ、一歩一歩でその念願を実現することにヘルプを差し上げます。 Omgzlookのウェブサイトに行ってもっとたくさんの情報をブラウズして、あなたがほしい試験CIMAPRO15-P01-X1-ENG日本語版対策ガイド参考書を見つけてください。CIMAPRO15-P01-X1-ENG日本語版対策ガイド認定試験の資格を取得するのは容易ではないことは、すべてのIT職員がよくわかっています。 Omgzlookというサイトは世界的に知名度が高いです。
CIMA Certification CIMAPRO15-P01-X1-ENG 」と思わないでください。
CIMA Certification CIMAPRO15-P01-X1-ENG日本語版対策ガイド - P1 - Management Accounting Question Tutorial 試験に失敗したら、全額で返金する承諾があります。 Omgzlookの資料はきっとあなたがCIMAPRO15-P01-X1-ENG トレーニング試験の認証資格を取ることを助けられます。現在の仕事に満足していますか。
我々の提供するPDF版のCIMAのCIMAPRO15-P01-X1-ENG日本語版対策ガイド試験の資料はあなたにいつでもどこでも読めさせます。我々もオンライン版とソフト版を提供します。すべては豊富な内容があって各自のメリットを持っています。
CIMA CIMAPRO15-P01-X1-ENG日本語版対策ガイド - IT認定試験に合格するのは難しいと思いますか。
我々OmgzlookはCIMAのCIMAPRO15-P01-X1-ENG日本語版対策ガイド試験問題集をリリースする以降、多くのお客様の好評を博したのは弊社にとって、大変な名誉なことです。また、我々はさらに認可を受けられるために、皆様の一切の要求を満足できて喜ぶ気持ちでずっと協力し、完備かつ精確のCIMAPRO15-P01-X1-ENG日本語版対策ガイド試験問題集を開発するのに準備します。
このCIMAPRO15-P01-X1-ENG日本語版対策ガイド問題集はあなたを楽に試験に合格させる素晴らしいツールですから、この成功できチャンスを見逃せば絶対後悔になりますから、尻込みしないで急いで行動しましょう。ただ一つの試験の準備をするだけで時間をたくさん無駄にすることをやめてください。
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 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
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 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: 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/
たとえば、ベストセラーのCIMA HP HPE2-T37問題集は過去のデータを分析して作成ます。 Microsoft DP-300J - Omgzlookが提供した問題と解答はIT領域のエリートたちが研究して、実践して開発されたものです。 この問題集の合格率は高いので、多くのお客様からMicrosoft SC-400J問題集への好評をもらいました。 君がCIMAのSAP C-TS4FI-2023-JPN問題集を購入したら、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。 ISACA CISA-KR - 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。
Updated: May 27, 2022