CIMAのCIMAPRO15-P01-X1-ENG認定試験トレーリング認定試験に受かるのはあなたの技能を検証することだけでなく、あなたの専門知識を証明できて、上司は無駄にあなたを雇うことはしないことの証明書です。当面、IT業界でCIMAのCIMAPRO15-P01-X1-ENG認定試験トレーリング認定試験の信頼できるソースが必要です。Omgzlookはとても良い選択で、CIMAPRO15-P01-X1-ENG認定試験トレーリング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。 弊社のOmgzlookで無料でCIMAのCIMAPRO15-P01-X1-ENG認定試験トレーリングソフトのデモを直ちにダウンロードできます。我々豊富な経験があるグループはあなたに一番信頼できるCIMAのCIMAPRO15-P01-X1-ENG認定試験トレーリング試験のための資料を提供いたします。 Omgzlookの試験トレーニング資料はCIMAのCIMAPRO15-P01-X1-ENG認定試験トレーリング認定試験の１００パーセントの合格率を保証します。
それはOmgzlookのCIMAPRO15-P01-X1-ENG認定試験トレーリング問題集です。
どのようにすばらしい人になれますか？ここで、あなたに我々のCIMA CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial認定試験トレーリング試験問題集をお勧めください。 ここには、私たちは君の需要に応じます。OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG 過去問題問題集を購入したら、私たちは君のために、一年間無料で更新サービスを提供することができます。
弊社のCIMA CIMAPRO15-P01-X1-ENG認定試験トレーリング問題集を使用した後、CIMAPRO15-P01-X1-ENG認定試験トレーリング試験に合格するのはあまりに難しくないことだと知られます。我々Omgzlook提供するCIMAPRO15-P01-X1-ENG認定試験トレーリング問題集を通して、試験に迅速的にパースする技をファンドできます。あなたのご遠慮なく購買するために、弊社は提供する無料のCIMA CIMAPRO15-P01-X1-ENG認定試験トレーリング問題集デーモをダウンロードします。
CIMA CIMAPRO15-P01-X1-ENG認定試験トレーリング - Omgzlookは君のもっともよい選択ですよ。
Omgzlookはきみの貴重な時間を節約するだけでなく、 安心で順調に試験に合格するのを保証します。Omgzlookは専門のIT業界での評判が高くて、あなたがインターネットでOmgzlookの部分のCIMA CIMAPRO15-P01-X1-ENG認定試験トレーリング「P1 - Management Accounting Question Tutorial」資料を無料でダウンロードして、弊社の正確率を確認してください。弊社の商品が好きなのは弊社のたのしいです。
Omgzlookが提供するCIMAのCIMAPRO15-P01-X1-ENG認定試験トレーリング認証試験問題集が君の試験に合格させます。テストの時に有効なツルが必要でございます。
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/
Dell D-PDPS4400-A-01 - Omgzlook を選択して１００％の合格率を確保することができて、もし試験に失敗したら、Omgzlookが全額で返金いたします。 現在、認証試験に合格したいのならOmgzlook のCIMAのIIA IIA-CIA-Part1-CNトレーニング資料を利用してください。 Salesforce ADM-201-JPN - そうしたらあなたはOmgzlookが用意した問題集にもっと自信があります。 Omgzlook は各受験生のニーズを知っていて、あなたがDell D-AX-DY-A-00認定試験に受かることに有効なヘルプを差し上げます。 OmgzlookにIT業界のエリートのグループがあって、彼達は自分の経験と専門知識を使ってCIMA Pegasystems PEGACPLSA23V1認証試験に参加する方に対して問題集を研究続けています。
Updated: May 27, 2022