これは受験生の皆様を助けた結果です。Omgzlookが提供したCIMAのCIMAPRO15-P01-X1-ENG資格勉強トレーニング資料は問題と解答に含まれていて、IT技術専門家たちによって開発されたものです。CIMAのCIMAPRO15-P01-X1-ENG資格勉強認定試験を受けたいのなら、Omgzlookを選ぶのは疑いないことです。 あなたに高品質で、全面的なCIMAPRO15-P01-X1-ENG資格勉強参考資料を提供することは私たちの責任です。私たちより、CIMAPRO15-P01-X1-ENG資格勉強試験を知る人はいません。 Omgzlookのトレーニング資料はIT認証試験に受かるために特別に研究されたものですから、この資料を手に入れたら難しいCIMAのCIMAPRO15-P01-X1-ENG資格勉強認定試験に気楽に合格することができるようになります。
それはOmgzlookのCIMAPRO15-P01-X1-ENG資格勉強問題集です。
CIMA Certification CIMAPRO15-P01-X1-ENG資格勉強 - P1 - Management Accounting Question Tutorial もっと長い時間をもらって試験を準備したいのなら、あなたがいつでもサブスクリプションの期間を伸びることができます。 ショートカットを選択し、テクニックを使用するのはより良く成功できるからです。CIMAPRO15-P01-X1-ENG 専門試験認定試験に一発合格できる保障を得たいなら、Omgzlook のCIMAPRO15-P01-X1-ENG 専門試験問題集はあなたにとってユニークな、しかも最良の選択です。
Omgzlook CIMAのCIMAPRO15-P01-X1-ENG資格勉強試験トレーニング資料というのは一体なんでしょうか。CIMAのCIMAPRO15-P01-X1-ENG資格勉強試験トレーニングソースを提供するサイトがたくさんありますが、Omgzlookは最実用な資料を提供します。Omgzlookには専門的なエリート団体があります。
CIMAのCIMA CIMAPRO15-P01-X1-ENG資格勉強試験に合格するのは最良の方法の一です。
OmgzlookのCIMAPRO15-P01-X1-ENG資格勉強問題集は多くの受験生に検証されたものですから、高い成功率を保証できます。もしこの問題集を利用してからやはり試験に不合格になってしまえば、Omgzlookは全額で返金することができます。あるいは、無料で試験CIMAPRO15-P01-X1-ENG資格勉強問題集を更新してあげるのを選択することもできます。こんな保障がありますから、心配する必要は全然ないですよ。
我々の共同の努力はあなたに順調にCIMAのCIMAPRO15-P01-X1-ENG資格勉強試験に合格させることができます。時々重要な試験に合格するために大量の問題をする必要があります。
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
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/
Microsoft AZ-104J - なぜ受験生のほとんどはOmgzlookを選んだのですか。 Cisco CCST-Networking-JPN - それで、不必要な損失を避けできます。 OmgzlookのCIMAのCisco 300-610問題集を購入するなら、君がCIMAのCisco 300-610認定試験に合格する率は１００パーセントです。 その他、Splunk SPLK-1005試験認証証明書も仕事昇進にたくさんのメリットを与えられます。 購入した前の無料の試み、購入するときのお支払いへの保障、購入した一年間の無料更新CIMAのSAP C-LCNC-2406試験に失敗した全額での返金…これらは我々のお客様への承諾です。
Updated: May 27, 2022