OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG日本語版復習指南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日本語版復習指南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。 Omgzlookを選ぶのは成功を選ぶのに等しいです。もしOmgzlookのCIMAのCIMAPRO15-P01-X1-ENG日本語版復習指南試験トレーニング資料を購入した後、学習教材は問題があれば、或いは試験に不合格になる場合は、私たちが全額返金することを保証いたしますし、私たちは一年間で無料更新サービスを提供することもできます。 IT業種で仕事しているあなたは、夢を達成するためにどんな方法を利用するつもりですか。
CIMA Certification CIMAPRO15-P01-X1-ENG 心配なく我々の真題を利用してください。
CIMA Certification CIMAPRO15-P01-X1-ENG日本語版復習指南 - P1 - Management Accounting Question Tutorial これも弊社が自信的にあなたに商品を薦める原因です。 OmgzlookのCIMAPRO15-P01-X1-ENG 認証資格問題集を購入し勉強するだけ、あなたは試験にたやすく合格できます。OmgzlookのCIMAPRO15-P01-X1-ENG 認証資格問題集を使用した後、あなたはたくさんののCIMAPRO15-P01-X1-ENG 認証資格試験資料を勉強するとか、専門のトレーニング機構に参加するとかなど必要がないと認識します。
我々のCIMAのCIMAPRO15-P01-X1-ENG日本語版復習指南ソフトを利用してお客様の高通過率及び我々の技術の高いチームで、我々は自信を持って我々Omgzlookは専門的なのだと言えます。アフターサービスは会社を評価する重要な基準です。これをよくできるために、我々は全日24時間のサービスを提供します。
CIMA CIMAPRO15-P01-X1-ENG日本語版復習指南問題集は全面的かつわかりやすいです。
我々OmgzlookはCIMAのCIMAPRO15-P01-X1-ENG日本語版復習指南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日本語版復習指南試験問題集を開発するのに準備します。
PC版は、実際の試験環境を模擬し、Windowsシステムのコンピュータに適します。CIMAPRO15-P01-X1-ENG日本語版復習指南試験資料の3つのバージョンのなかで、PDFバージョンのCIMAPRO15-P01-X1-ENG日本語版復習指南トレーニングガイドは、ダウンロードと印刷でき、受験者のために特に用意されています。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 2
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: 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
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: 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/
競争力が激しい社会に当たり、我々Omgzlookは多くの受験生の中で大人気があるのは受験生の立場からCIMA Netskope NSK101試験資料をリリースすることです。 Fortinet FCSS_SOC_AN-7.4 - IT業界ではさらに強くなるために強い専門知識が必要です。 この問題集の合格率は高いので、多くのお客様からMicrosoft MS-700問題集への好評をもらいました。 SASInstitute A00-485 - 君はほかのサイトや書籍もブラウズ するがもしれませんが、弊社の関連の学習資料と比較してからOmgzlookの商品の範囲が広くてまたネット上でダウンロードを発見してしまいました。 HP HPE6-A85 - 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