CIMAの認証資格は最近ますます人気になっていますね。国際的に認可された資格として、CIMAの認定試験を受ける人も多くなっています。その中で、CIMAPRO15-P01-X1-ENG資格トレーリング認定試験は最も重要な一つです。 Omgzlookがあなたに美しい未来を差し上げ、将来あなたはOmgzlook領域でより広い道が行くことができ、情報技術の領域で効率的に仕事することもできます。Omgzlookが提供したCIMAのCIMAPRO15-P01-X1-ENG資格トレーリングトレーニング資料はもうあなたの目の前に来ましたから、選択すべき時間になりました。 OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG資格トレーリング試験トレーニング資料を使ったら、君のCIMAのCIMAPRO15-P01-X1-ENG資格トレーリング認定試験に合格するという夢が叶えます。
CIMA Certification CIMAPRO15-P01-X1-ENG それは正確性が高くて、カバー率も広いです。
CIMA Certification CIMAPRO15-P01-X1-ENG資格トレーリング - P1 - Management Accounting Question Tutorial これはIT職員の皆が熱望しているものです。 我々はあなたに提供するのは最新で一番全面的なCIMAのCIMAPRO15-P01-X1-ENG 復習問題集問題集で、最も安全な購入保障で、最もタイムリーなCIMAのCIMAPRO15-P01-X1-ENG 復習問題集試験のソフトウェアの更新です。無料デモはあなたに安心で購入して、購入した後1年間の無料CIMAのCIMAPRO15-P01-X1-ENG 復習問題集試験の更新はあなたに安心で試験を準備することができます、あなたは確実に購入を休ませることができます私たちのソフトウェアを試してみてください。
プリセールス.サービスとアフターサービスに含まれているのです。OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG資格トレーリング試験トレーニング資料を必要としたら、まず我々の無料な試用版の問題と解答を使ってみることができます。そうしたら、この資料があなたに適用するかどうかを確かめてから購入することができます。
CIMA CIMAPRO15-P01-X1-ENG資格トレーリング - いまこのような気持ちを持っていますか。
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。なぜならば、IT職員にとって、CIMAのCIMAPRO15-P01-X1-ENG資格トレーリング資格証明書があるのは肝心な指標であると言えます。自分の能力を証明するために、CIMAPRO15-P01-X1-ENG資格トレーリング試験に合格するのは不可欠なことです。弊社のCIMAPRO15-P01-X1-ENG資格トレーリング真題を入手して、試験に合格する可能性が大きくなります。
従って、すぐに自分の弱点や欠点を識別することができ、正しく次のCIMAPRO15-P01-X1-ENG資格トレーリング学習内容を手配することもできます。あなたに最大の利便性を与えるために、Omgzlookは様々なバージョンの教材を用意しておきます。
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
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
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: 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/
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Updated: May 27, 2022