あなたはインターネットでCIMAのCIMAPRO15-P01-X1-ENG資料的中率認証試験の練習問題と解答の試用版を無料でダウンロードしてください。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。早くOmgzlookの問題集を君の手に入れましょう。 Omgzlookは我々が研究したトレーニング資料を無料に更新します。それはあなたがいつでも最新のCIMAPRO15-P01-X1-ENG資料的中率試験トレーニング資料をもらえるということです。 君が後悔しないようにもっと少ないお金を使って大きな良い成果を取得するためにOmgzlookを選択してください。
CIMAPRO15-P01-X1-ENG資料的中率問題集はIT専門家が長年の研究したことです。
きみはCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial資料的中率認定テストに合格するためにたくさんのルートを選択肢があります。 早くCIMAPRO15-P01-X1-ENG 対応資料試験参考書を買いましょう！私たちのCIMAPRO15-P01-X1-ENG 対応資料試験参考書を利用し、CIMAPRO15-P01-X1-ENG 対応資料試験に合格できます。
Omgzlookの専門家チームがCIMAのCIMAPRO15-P01-X1-ENG資料的中率認証試験に対して最新の短期有効なトレーニングプログラムを研究しました。CIMAのCIMAPRO15-P01-X1-ENG資料的中率「P1 - Management Accounting Question Tutorial」認証試験に参加者に対して30時間ぐらいの短期の育成訓練でらくらくに勉強しているうちに多くの知識を身につけられます。
CIMA CIMAPRO15-P01-X1-ENG資料的中率 - 君の明るい将来を祈っています。
OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG資料的中率認証試験について最新な研究を完成いたしました。無料な部分ダウンロードしてください。きっと君に失望させないと信じています。最新CIMAのCIMAPRO15-P01-X1-ENG資料的中率認定試験は真実の試験問題にもっとも近くて比較的に全面的でございます。
CIMA CIMAPRO15-P01-X1-ENG資料的中率認証試験に合格することが簡単ではなくて、CIMA CIMAPRO15-P01-X1-ENG資料的中率証明書は君にとってはIT業界に入るの一つの手づるになるかもしれません。しかし必ずしも大量の時間とエネルギーで復習しなくて、弊社が丹精にできあがった問題集を使って、試験なんて問題ではありません。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 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
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/
QUESTION NO: 4
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: 5
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/
インターネットで時勢に遅れないServiceNow CIS-CSM-JPN勉強資料を提供するというサイトがあるかもしれませんが、Omgzlookはあなたに高品質かつ最新のCIMAのServiceNow CIS-CSM-JPNトレーニング資料を提供するユニークなサイトです。 Omgzlookが提供したCIMAのSAP C-THR88-2405「P1 - Management Accounting Question Tutorial」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。 OmgzlookのCIMAのMicrosoft AZ-400トレーニング資料即ち問題と解答をダウンロードする限り、気楽に試験に受かることができるようになります。 OmgzlookはCIMAのMicrosoft AI-102J認定試験について開発された問題集がとても歓迎されるのはここで知識を得るだけでなく多くの先輩の経験も得ます。 Fortinet NSE6_WCS-7.0 - Omgzlookはあなたが首尾よく試験に合格することを助けるだけでなく、あなたの知識と技能を向上させることもできます。
Updated: May 27, 2022