試験の準備をするためにOmgzlookのCIMAのCIMAPRO15-P01-X1-ENG資格取得講座試験トレーニング資料を買うのは冒険的行為と思ったとしたら、あなたの人生の全てが冒険なことになります。一番遠いところへ行った人はリスクを背負うことを恐れない人です。また、OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG資格取得講座試験トレーニング資料が信頼できるのは多くの受験生に証明されたものです。 でも、この試験がとても難しくてIT者になりたい方が障害になっています。この情報の時代には、IT業界にとても注目され、この強い情報技術業界にIT人材が得難いです。 IT認定試験の中でどんな試験を受けても、OmgzlookのCIMAPRO15-P01-X1-ENG資格取得講座試験参考資料はあなたに大きなヘルプを与えることができます。
その中で、CIMAPRO15-P01-X1-ENG資格取得講座認定試験は最も重要な一つです。
最近の数年間で、IT領域の継続的な発展と成長に従って、CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial資格取得講座認証試験はもうCIMA試験のマイルストーンになりました。 なぜなら、それはCIMAのCIMAPRO15-P01-X1-ENG 無料サンプル認定試験に関する必要なものを含まれるからです。Omgzlookを選んだら、あなたは簡単に認定試験に合格することができますし、あなたはITエリートたちの一人になることもできます。
CIMAのCIMAPRO15-P01-X1-ENG資格取得講座認定試験を受けることを決めたら、Omgzlookがそばにいて差し上げますよ。Omgzlookはあなたが自分の目標を達成することにヘルプを差し上げられます。あなたがCIMAのCIMAPRO15-P01-X1-ENG資格取得講座「P1 - Management Accounting Question Tutorial」認定試験に合格する需要を我々はよく知っていますから、あなたに高品質の問題集と科学的なテストを提供して、あなたが気楽に認定試験に受かることにヘルプを提供するのは我々の約束です。
CIMA CIMAPRO15-P01-X1-ENG資格取得講座 - それはあなたが夢を実現することを助けられます。
努力する人生と努力しない人生は全然違いますなので、あなたはのんびりした生活だけを楽しみしていき、更なる進歩を求めるのではないか？スマートを一方に置いて、我々CIMAのCIMAPRO15-P01-X1-ENG資格取得講座試験問題集をピックアップします。弊社のCIMAPRO15-P01-X1-ENG資格取得講座試験問題集によって、あなたの心と精神の満足度を向上させながら、勉強した後CIMAPRO15-P01-X1-ENG資格取得講座試験資格認定書を受け取って努力する人生はすばらしいことであると認識られます。
最近、CIMAのCIMAPRO15-P01-X1-ENG資格取得講座試験は非常に人気のある認定試験です。あなたもこの試験の認定資格を取得したいのですか。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 2
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: 3
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: 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/
CIMA NFPA CFPE試験問題集を購買してから、一年間の無料更新を楽しみにしています。 SAP C-TS4CO-2023-JPN - あなたは試験の最新バージョンを提供することを要求することもできます。 そうしたら、CIMA Microsoft MD-102試験はそんなに簡単なことだと知られます。 SAP C-LCNC-2406認定試験の資格を取得するのは容易ではないことは、すべてのIT職員がよくわかっています。 CIMA EMC D-DS-OP-23認定資格試験が難しいので、弊社のEMC D-DS-OP-23問題集はあなたに適当する認定資格試験問題集を見つけるし、本当の試験問題の難しさを克服することができます。
Updated: May 27, 2022