試験問題と解答に関する質問があるなら、当社は直後に解決方法を差し上げます。しかも、一年間の無料更新サービスを提供します。Omgzlookは実際の環境で本格的なCIMAのCIMAPRO15-P01-X1-ENG資格勉強「P1 - Management Accounting Question Tutorial」の試験の準備過程を提供しています。 OmgzlookはCIMAのCIMAPRO15-P01-X1-ENG資格勉強認定試験についてすべて資料を提供するの唯一サイトでございます。受験者はOmgzlookが提供した資料を利用してCIMAPRO15-P01-X1-ENG資格勉強認証試験は問題にならないだけでなく、高い点数も合格することができます。 OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG資格勉強試験問題資料は質が良くて値段が安い製品です。
CIMA Certification CIMAPRO15-P01-X1-ENG その夢は私にとってはるか遠いです。
Omgzlookは認定で優秀なIT資料のウエブサイトで、ここでCIMA CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial資格勉強認定試験「P1 - Management Accounting Question Tutorial」の先輩の経験と暦年の試験の材料を見つけることができるとともに部分の最新の試験の題目と詳しい回答を無料にダウンロードこともできますよ。 あなたの夢は何ですか。あなたのキャリアでいくつかの輝かしい業績を行うことを望まないのですか。
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CIMA CIMAPRO15-P01-X1-ENG資格勉強 - 」と思わないでください。
我々のCIMAのCIMAPRO15-P01-X1-ENG資格勉強ソフトを利用してお客様の高通過率及び我々の技術の高いチームで、我々は自信を持って我々Omgzlookは専門的なのだと言えます。アフターサービスは会社を評価する重要な基準です。これをよくできるために、我々は全日24時間のサービスを提供します。CIMAのCIMAPRO15-P01-X1-ENG資格勉強ソフトを購入してから一年間の無料更新サービスも提供します。試験に失敗したら、全額で返金する承諾があります。だから、CIMAのCIMAPRO15-P01-X1-ENG資格勉強試験に合格したいあなたは安心で弊社の商品を選べばいいんです。
それはより良く自分自身を向上させることができますから。もっと大切なのは、あなたもより多くの仕事のスキルをマスターしたことを証明することができます。
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-SRM-A-01 - 我々もオンライン版とソフト版を提供します。 Microsoft AZ-700 - どんなツールが最高なのかを知りたいですか。 我々OmgzlookはCIMAのCompTIA 220-1101試験問題集をリリースする以降、多くのお客様の好評を博したのは弊社にとって、大変な名誉なことです。 はやくOmgzlookのSAP C_HRHPC_2405問題集を入手しましょう。 たとえば、ベストセラーのCIMA Fortinet FCP_FGT_AD-7.4問題集は過去のデータを分析して作成ます。
Updated: May 27, 2022