幸せの生活は自分で作られて得ることです。だから、大人気なIT仕事に従事したいあなたは今から準備して努力するのではないでしょうか?さあ、ここで我々社のCIMAのCIMAPRO15-P01-X1-ENG日本語試験対策試験模擬問題を推薦させてくださいませんか。我が社のCIMAPRO15-P01-X1-ENG日本語試験対策問題集は必ずあなたの成功へ道の助力になれます。 我々社サイトのCIMA CIMAPRO15-P01-X1-ENG日本語試験対策問題庫は最新かつ最完備な勉強資料を有して、あなたに高品質のサービスを提供するのはCIMAPRO15-P01-X1-ENG日本語試験対策資格認定試験の成功にとって唯一の選択です。躊躇わなくて、Omgzlookサイト情報を早く了解して、あなたに試験合格を助かってあげますようにお願いいたします。 もしあなたは残念的にCIMAPRO15-P01-X1-ENG日本語試験対策試験に失敗したら、全額で返金することを承諾します。
CIMA Certification CIMAPRO15-P01-X1-ENG もし合格しないと、われは全額で返金いたします。
また、あなたも私たちのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial日本語試験対策試験資料を使って、個人的に重要な知識を集約し、自分の需要によって、CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial日本語試験対策試験のために様々な勉強方法を選ぶことができます。 CIMA CIMAPRO15-P01-X1-ENG テスト内容「P1 - Management Accounting Question Tutorial」認証試験に合格することが簡単ではなくて、CIMA CIMAPRO15-P01-X1-ENG テスト内容証明書は君にとってはIT業界に入るの一つの手づるになるかもしれません。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。
Omgzlookは認定で優秀なIT資料のウエブサイトで、ここでCIMA CIMAPRO15-P01-X1-ENG日本語試験対策認定試験の先輩の経験と暦年の試験の材料を見つけることができるとともに部分の最新の試験の題目と詳しい回答を無料にダウンロードこともできますよ。弊社のIT技術専門家たち は質が高い問題集と答えを提供し、お客様が合格できるように努めています。
CIMA CIMAPRO15-P01-X1-ENG日本語試験対策 - 「信仰は偉大な感情で、創造の力になれます。
CIMAのCIMAPRO15-P01-X1-ENG日本語試験対策認証試験はIT業界にとても重要な地位があることがみんなが、たやすくその証本をとることはではありません。いまの市場にとてもよい問題集が探すことは難しいです。Omgzlookは認定で優秀なIT資料のウエブサイトで、ここでCIMA CIMAPRO15-P01-X1-ENG日本語試験対策認定試験「P1 - Management Accounting Question Tutorial」の先輩の経験と暦年の試験の材料を見つけることができるとともに部分の最新の試験の題目と詳しい回答を無料にダウンロードこともできますよ。
あなたの夢は何ですか。あなたのキャリアでいくつかの輝かしい業績を行うことを望まないのですか。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 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
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
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: 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/
Omgzlook のCIMAのPECB ISO-IEC-27005-Risk-Manager「P1 - Management Accounting Question Tutorial」練習問題集と解答は実践の検査に合格したソフトウェアで、最も受験生に合うトレーニングツールです。 VMware 2V0-11.24 - 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。 Fortinet NSE6_WCS-7.0 - 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。 しかし、SAP C-THR86-2405認定試験を受けて資格を得ることは自分の技能を高めてよりよく自分の価値を証明する良い方法ですから、選択しなければならならないです。 Qlik QSDA2024 - それはOmgzlookのIT専門家が長い時間で研究した成果です。
Updated: May 27, 2022