あなたに安心にCIMAのCIMAPRO15-P01-X1-ENG日本語的中対策ソフトを購入させるために、我々は最も安全的な支払手段を提供します。PayPalは国際的に最大の安全的な支払システムです。そのほかに、我々はあなたの個人情報の安全性を保証します。 あなたは弊社の高品質CIMA CIMAPRO15-P01-X1-ENG日本語的中対策試験資料を利用して、一回に試験に合格します。OmgzlookのCIMA CIMAPRO15-P01-X1-ENG日本語的中対策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。 なぜならば、IT職員にとって、CIMAのCIMAPRO15-P01-X1-ENG日本語的中対策資格証明書があるのは肝心な指標であると言えます。
CIMA Certification CIMAPRO15-P01-X1-ENG 暇の時間を利用して勉強します。
あなたはこれらのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial日本語的中対策資格認定を持つ人々の一員になれると、いい仕事を探させます。 多分、CIMAPRO15-P01-X1-ENG 模試エンジンテスト質問の数が伝統的な問題の数倍である。CIMA CIMAPRO15-P01-X1-ENG 模試エンジン試験参考書は全ての知識を含めて、全面的です。
我々のCIMA CIMAPRO15-P01-X1-ENG日本語的中対策問題集を購買するのはあなたの試験に準備する第一歩です。我々の提供するCIMA CIMAPRO15-P01-X1-ENG日本語的中対策問題集はあなたの需要に満足できるだけでなく、試験に合格する必要があることです。あなたはまだ躊躇しているなら、OmgzlookのCIMAPRO15-P01-X1-ENG日本語的中対策問題集デモを参考しましょ。
CIMA CIMAPRO15-P01-X1-ENG日本語的中対策 - 君の明るい将来を祈っています。
OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG日本語的中対策認証試験について最新な研究を完成いたしました。無料な部分ダウンロードしてください。きっと君に失望させないと信じています。最新CIMAのCIMAPRO15-P01-X1-ENG日本語的中対策認定試験は真実の試験問題にもっとも近くて比較的に全面的でございます。
しかし必ずしも大量の時間とエネルギーで復習しなくて、弊社が丹精にできあがった問題集を使って、試験なんて問題ではありません。多くの人々は高い難度のIT認証試験に合格するのは専門の知識が必要だと思います。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 2
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: 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 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: 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/
インターネットで時勢に遅れないHP HPE7-A05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HP HPE7-A05トレーニング資料を提供するユニークなサイトです。 Omgzlookが提供したCIMAのHuawei H28-121_V1.0「P1 - Management Accounting Question Tutorial」試験問題と解答が真実の試験の練習問題と解答は最高の相似性があり、一年の無料オンラインの更新のサービスがあり、100%のパス率を保証して、もし試験に合格しないと、弊社は全額で返金いたします。 Omgzlookが提供したCIMAのScrum PSK-Iトレーニング資料を利用したら、CIMAのScrum PSK-I認定試験に受かることはたやすくなります。 IBM C1000-172 - 試験に良いの準備と自信がとても必要だと思います。 Microsoft SC-100 - あなたが自分のキャリアでの異なる条件で自身の利点を発揮することを助けられます。
Updated: May 27, 2022