Omgzlookを選られば、成功しましょう。わずか数年の中に、CIMA CIMAPRO15-P01-X1-ENG無料過去問認定試験がたくさんの人の日常生活にとても大きい影響を与えています。簡単で順調にCIMA CIMAPRO15-P01-X1-ENG無料過去問認定試験を通すのは問題になりますが、Omgzlookはこの問題を解決できるよ。 CIMAのCIMAPRO15-P01-X1-ENG無料過去問の認定試験に合格すれば、就職機会が多くなります。この試験に合格すれば君の専門知識がとても強いを証明し得ます。 弊社の勉強の商品を選んで、多くの時間とエネルギーを節約こともできます。
CIMA Certification CIMAPRO15-P01-X1-ENG きっと君に失望させないと信じています。
CIMA Certification CIMAPRO15-P01-X1-ENG無料過去問 - P1 - Management Accounting Question Tutorial それは受験者にとって重要な情報です。 我々は受験生の皆様により高いスピードを持っているかつ効率的なサービスを提供することにずっと力を尽くしていますから、あなたが貴重な時間を節約することに助けを差し上げます。Omgzlook CIMAのCIMAPRO15-P01-X1-ENG 日本語版参考資料試験問題集はあなたに問題と解答に含まれている大量なテストガイドを提供しています。
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CIMA CIMAPRO15-P01-X1-ENG無料過去問 - それは正確性が高くて、カバー率も広いです。
IT業界で仕事している皆さんはIT認定試験の資格の重要性をよく知っていているでしょう。IT認定試験には多くの種類があります。現在最も人気がある試験もいろいろあります。例えばCIMAPRO15-P01-X1-ENG無料過去問認定試験などです。その中の試験、どちらを受験しましたか。もし一つの認証資格を持っていないなら、IT認定試験を申し込んで試験の資格を取得する必要があります。試験を受ける予定があれば、急いでOmgzlookへ来て必要な情報を見つけましょう。OmgzlookはあなたがCIMAPRO15-P01-X1-ENG無料過去問認定試験に合格する保障ですから。
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CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 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 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: 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/
SAP C-ARSUM-2404 - IT認定試験を受験するのは一つの良い方法です。 CIMAのSplunk SPLK-2003試験に失敗しても、我々はあなたの経済損失を減少するために全額で返金します。 EMC D-UN-DY-23 - もし不合格になったら、私たちは全額返金することを保証します。 Microsoft AI-900-CN - 社会と経済の発展につれて、多くの人はIT技術を勉強します。 OmgzlookのCIMAのDell D-AX-DY-A-00試験トレーニング資料は欠くことができない学習教材です。
Updated: May 27, 2022