そして、試験を安心に参加してください。OmgzlookのIT業界専門家チームは彼らの経験と知識を利用して絶えないな試験対策材料の品質を高めて、受験者の需要を満たして、受験者のはじめてCIMA CIMAPRO15-P01-X1-ENG最新受験攻略試験を順調に合格するを保証します。あなた達はOmgzlookの商品を購入してもっともはやく正確に試験に関する情報を手に入れます。 Omgzlookが提供したCIMAのCIMAPRO15-P01-X1-ENG最新受験攻略トレーニング資料を利用したら、CIMAのCIMAPRO15-P01-X1-ENG最新受験攻略認定試験に受かることはたやすくなります。Omgzlookがデザインしたトレーニングツールはあなたが一回で試験に合格することにヘルプを差し上げられます。 CIMAのCIMAPRO15-P01-X1-ENG最新受験攻略試験を申し込むのは賢明な選択で今のは競争の激しいIT業界では、絶えず自分を高めるべきです。
その中で、CIMAPRO15-P01-X1-ENG最新受験攻略認定試験は最も重要な一つです。
その団体はCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial最新受験攻略の認証試験の最新の資料に専攻して、あなたが気楽にCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial最新受験攻略の認証試験に合格するためにがんばっています。 早速買いに行きましょう。OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG 関連受験参考書試験トレーニング資料を使ったら、君のCIMAのCIMAPRO15-P01-X1-ENG 関連受験参考書認定試験に合格するという夢が叶えます。
CIMAのCIMAPRO15-P01-X1-ENG最新受験攻略認定試験を受けることを決めたら、Omgzlookがそばにいて差し上げますよ。Omgzlookはあなたが自分の目標を達成することにヘルプを差し上げられます。あなたがCIMAのCIMAPRO15-P01-X1-ENG最新受験攻略「P1 - Management Accounting Question Tutorial」認定試験に合格する需要を我々はよく知っていますから、あなたに高品質の問題集と科学的なテストを提供して、あなたが気楽に認定試験に受かることにヘルプを提供するのは我々の約束です。
CIMA CIMAPRO15-P01-X1-ENG最新受験攻略 - でも、成功へのショートカットがを見つけました。
努力する人生と努力しない人生は全然違いますなので、あなたはのんびりした生活だけを楽しみしていき、更なる進歩を求めるのではないか？スマートを一方に置いて、我々CIMAのCIMAPRO15-P01-X1-ENG最新受験攻略試験問題集をピックアップします。弊社のCIMAPRO15-P01-X1-ENG最新受験攻略試験問題集によって、あなたの心と精神の満足度を向上させながら、勉強した後CIMAPRO15-P01-X1-ENG最新受験攻略試験資格認定書を受け取って努力する人生はすばらしいことであると認識られます。
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。実際には、IT認定試験を受験して認証資格を取るのは一つの良い方法です。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 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
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: 4
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: 5
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/
CIMA Nutanix NCP-DB-6.5試験問題集を購買してから、一年間の無料更新を楽しみにしています。 Dell D-PDPS4400-A-01 - 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。 そうしたら、CIMA ISC CISSP-KR試験はそんなに簡単なことだと知られます。 Microsoft AZ-204J - Omgzlookの問題集を利用することは正にその最良の方法です。 CIMA EMC D-AV-DY-23認定資格試験が難しいので、弊社のEMC D-AV-DY-23問題集はあなたに適当する認定資格試験問題集を見つけるし、本当の試験問題の難しさを克服することができます。
Updated: May 27, 2022