しかし、資料の品質が保証されることができません。それと同時に、あなたに試験に失敗すれば全額返金という保障を与えることもできません。普通の参考資料と比べて、OmgzlookのCIMAPRO15-P01-X1-ENG練習問題集問題集は最も利用に値するツールです。 CIMAのCIMAPRO15-P01-X1-ENG練習問題集試験に合格することは容易なことではなくて、良い訓練ツールは成功の保証でOmgzlookは君の試験の問題を準備してしまいました。君の初めての合格を目標にします。 もし学習教材は問題があれば、或いは試験に不合格になる場合は、全額返金することを保証いたします。
CIMA Certification CIMAPRO15-P01-X1-ENG Omgzlookは君にとってベストな選択になります。
CIMA CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial練習問題集試験参考書に疑問を持たれば、CIMA会社のウエブサイトから無料でCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial練習問題集試験のためのデモをダウンロードできます。 うちのCIMAのCIMAPRO15-P01-X1-ENG 最新受験攻略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。
オンラインサービスは研究資料模擬练習問題などで、アフターサービスはOmgzlookが最新の認定問題だけでなく、絶えずに問題集を更新しています。たくさんの人はCIMA CIMAPRO15-P01-X1-ENG練習問題集「P1 - Management Accounting Question Tutorial」認証試験を通ることが難しいと思います。もし弊社の問題集を勉強してそれは簡単になります。
CIMA CIMAPRO15-P01-X1-ENG練習問題集 - 最もよくて最新で資料を提供いたします。
自分のIT業界での発展を希望したら、CIMAのCIMAPRO15-P01-X1-ENG練習問題集試験に合格する必要があります。CIMAのCIMAPRO15-P01-X1-ENG練習問題集試験はいくつ難しくても文句を言わないで、我々Omgzlookの提供する資料を通して、あなたはCIMAのCIMAPRO15-P01-X1-ENG練習問題集試験に合格することができます。CIMAのCIMAPRO15-P01-X1-ENG練習問題集試験を準備しているあなたに試験に合格させるために、我々Omgzlookは模擬試験ソフトを更新し続けています。
多くのCIMAのCIMAPRO15-P01-X1-ENG練習問題集認定試験を準備している受験生がいろいろなCIMAPRO15-P01-X1-ENG練習問題集「P1 - Management Accounting Question Tutorial」認証試験についてサービスを提供するサイトオンラインがみつけたがOmgzlookはIT業界トップの専門家が研究した参考材料で権威性が高く、品質の高い教育資料で、一回に参加する受験者も合格するのを確保いたします。
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/
SAP C_THR87_2405 - 心はもはや空しくなく、生活を美しくなります。 CIMAのSalesforce ADM-201認定試験に合格するためにたくさん方法があって、非常に少ないの時間とお金を使いのは最高で、Omgzlookが対応性の訓練が提供いたします。 現在IT技術会社に通勤しているあなたは、CIMAのDell D-PDM-A-01試験認定を取得しましたか？Dell D-PDM-A-01試験認定は給料の増加とジョブのプロモーションに役立ちます。 Omgzlookが提供したCIMAのDell D-SRM-A-01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。 人によって目標が違いますが、あなたにCIMA Fortinet FCP_FWB_AD-7.4試験に順調に合格できるのは我々の共同の目標です。
Updated: May 27, 2022