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。弊社のみたいなウエブサイトが多くても、彼たちは君の学習についてガイドやオンラインサービスを提供するかもしれないが、弊社はそちらにより勝ちます。Omgzlookは同業の中でそんなに良い地位を取るの原因は弊社のかなり正確な試験の練習問題と解答そえに迅速の更新で、このようにとても良い成績がとられています。 競争がますます激しいIT業種では、CIMAのCIMAPRO15-P01-X1-ENG日本語版試験解答試験の認定は欠くことができない認証です。Omgzlookを選んだら、君が一回でCIMAのCIMAPRO15-P01-X1-ENG日本語版試験解答認定試験に合格するのを保証します。 CIMAのCIMAPRO15-P01-X1-ENG日本語版試験解答試験に合格することは容易なことではなくて、良い訓練ツールは成功の保証でOmgzlookは君の試験の問題を準備してしまいました。
CIMA Certification CIMAPRO15-P01-X1-ENG やってみて第一歩を進める勇気があります。
CIMA Certification CIMAPRO15-P01-X1-ENG日本語版試験解答 - P1 - Management Accounting Question Tutorial どんな業界で自分に良い昇進機会があると希望する職人がとても多いと思って、IT業界にも例外ではありません。 我々のCIMAのCIMAPRO15-P01-X1-ENG 前提条件ソフトはあなたのすべての需要を満たすのを希望します。問題集の全面性と権威性、CIMAのCIMAPRO15-P01-X1-ENG 前提条件ソフトがPDF版、オンライン版とソフト版があるという資料のバーションの多様性、購入の前にデモの無料ダウンロード、購入の後でCIMAのCIMAPRO15-P01-X1-ENG 前提条件ソフトの一年間の無料更新、これ全部は我々の誠の心を示しています。
Omgzlookの専門家チームが君の需要を満たすために自分の経験と知識を利用してCIMAのCIMAPRO15-P01-X1-ENG日本語版試験解答認定試験対策模擬テスト問題集が研究しました。模擬テスト問題集と真実の試験問題がよく似ています。一目でわかる最新の出題傾向でわかりやすい解説と充実の補充問題があります。
CIMA CIMAPRO15-P01-X1-ENG日本語版試験解答 - 我々の商品にあなたを助けさせましょう。
OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG日本語版試験解答の試験問題は同じシラバスに従って、実際のCIMAのCIMAPRO15-P01-X1-ENG日本語版試験解答認証試験にも従っています。弊社はずっとトレーニング資料をアップグレードしていますから、提供して差し上げた製品は一年間の無料更新サービスの景品があります。あなたはいつでもサブスクリプションの期間を延長することができますから、より多くの時間を取って充分に試験を準備できます。Omgzlookというサイトのトレーニング資料を利用するかどうかがまだ決まっていなかったら、Omgzlookのウェブで一部の試験問題と解答を無料にダウンローしてみることができます。あなたに向いていることを確かめてから買うのも遅くないですよ。あなたが決して後悔しないことを保証します。
なぜならば、弊社は高品質かつ改革によってすぐに更新できるCIMAPRO15-P01-X1-ENG日本語版試験解答問題集を提供できるからです。弊社のCIMAPRO15-P01-X1-ENG日本語版試験解答問題集は大勢の専門家たちの努力で開発される成果です。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 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
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 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: 5
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/
Omgzlookはとても良い選択で、IIA IIA-CIA-Part1-CNの試験を最も短い時間に縮められますから、あなたの費用とエネルギーを節約することができます。 短い時間でSAP C-TS4CO-2023-JPN資格認定を取得するような高いハイリターンは嬉しいことではないでしょうか。 Omgzlookの試験トレーニング資料はCIMAのCIW 1D0-724認定試験の１００パーセントの合格率を保証します。 CIMA CIMA CIMAPRO19-CS3-1資格認定はIT技術領域に従事する人に必要があります。 EMC D-CS-DS-23 - Omgzlookで、あなたの試験のためのテクニックと勉強資料を見つけることができます。
Updated: May 27, 2022