弊社のCIMAPRO15-P01-X1-ENG絶対合格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。初心者といい、数年IT仕事を従事した人といい、我々OmgzlookのCIMA CIMAPRO15-P01-X1-ENG絶対合格問題集は最良の選択であると考えられます。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絶対合格問題集を提供できるからです。 Omgzlookはとても良い選択で、CIMAPRO15-P01-X1-ENG絶対合格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。それに、あなたに美しい未来を作ることに助けを差し上げられます。 短い時間でCIMAPRO15-P01-X1-ENG絶対合格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。
CIMA Certification CIMAPRO15-P01-X1-ENG 近年、IT領域で競争がますます激しくなります。
あなたの取得したCIMA CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial絶対合格資格認定は、仕事中に核心技術知識を同僚に認可されるし、あなたの技術信頼度を増強できます。 OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG 復習解答例試験トレーニング資料は豊富な知識と経験を持っているIT専門家に研究された成果で、正確度がとても高いです。Omgzlookに会ったら、最高のトレーニング資料を見つけました。
では、躊躇しなくて、CIMA CIMAPRO15-P01-X1-ENG絶対合格認定試験の問題集を早く購入しましょう！あなたはIT業界の玄人になりたいですか？ここでCIMA CIMAPRO15-P01-X1-ENG絶対合格認定試験の問題集をお勧めます。CIMAPRO15-P01-X1-ENG絶対合格認定試験の問題集は大勢の人の注目を集め、とても人気がある商品です。
CIMA CIMAPRO15-P01-X1-ENG絶対合格 - 君の初めての合格を目標にします。
OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG絶対合格試験トレーニング資料は試験問題と解答を含まれて、豊富な経験を持っているIT業種の専門家が長年の研究を通じて作成したものです。その権威性は言うまでもありません。うちのCIMAのCIMAPRO15-P01-X1-ENG絶対合格試験トレーニング資料を購入する前に、Omgzlookのサイトで、一部分のフリーな試験問題と解答をダンロードでき、試用してみます。君がうちの学習教材を購入した後、私たちは一年間で無料更新サービスを提供することができます。
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。それは確かにそうですが、その知識を身につけることは難しくないとといわれています。
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
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: 3
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: 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/
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Updated: May 27, 2022