当社の製品を利用したら、一年間の無料更新サービスを提供します。しかも、速いスピードで受験生の皆様に提供して差し上げます。あなたがいつでも最新の試験資料を持っていることを保証します。 試験の目標が変わる限り、あるいは我々の勉強資料が変わる限り、すぐに更新して差し上げます。あなたのニーズをよく知っていていますから、あなたに試験に合格する自信を与えます。 順調にIT認定試験に合格したいなら、Omgzlookはあなたの唯一の選択です。
それはもちろんOmgzlookのCIMAPRO15-P01-X1-ENG資格準備問題集ですよ。
OmgzlookのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial資格準備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。 CIMAのCIMAPRO15-P01-X1-ENG 受験練習参考書問題集はCIMAPRO15-P01-X1-ENG 受験練習参考書に関する問題をほとんど含まれます。私たちのCIMAのCIMAPRO15-P01-X1-ENG 受験練習参考書問題集を使うのは君のベストな選択です。
OmgzlookのITエリートたちは彼らの専門的な目で、最新的なCIMAのCIMAPRO15-P01-X1-ENG資格準備試験トレーニング資料に注目していて、うちのCIMAのCIMAPRO15-P01-X1-ENG資格準備問題集の高い正確性を保証するのです。もし君はいささかな心配することがあるなら、あなたはうちの商品を購入する前に、Omgzlookは無料でサンプルを提供することができます。なぜ受験生のほとんどはOmgzlookを選んだのですか。
CIMA CIMAPRO15-P01-X1-ENG資格準備 - 正しい方法は大切です。
我々は販売者とお客様の間の信頼が重要でもらい難いのを知っています。我々はCIMAのCIMAPRO15-P01-X1-ENG資格準備ソフトであなたに専門と高効率を示して、最全面的な問題集と詳しい分析であなたに助けてCIMAのCIMAPRO15-P01-X1-ENG資格準備試験に合格して、最高のサービスであなたの信頼を得ています。あなたが試験に合格するのは我々への一番よい評価です。
できるだけ100％の通過率を保証使用にしています。Omgzlookは多くの受験生を助けて彼らにCIMAのCIMAPRO15-P01-X1-ENG資格準備試験に合格させることができるのは我々専門的なチームがCIMAのCIMAPRO15-P01-X1-ENG資格準備試験を研究して解答を詳しく分析しますから。
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/
CIMAのMicrosoft PL-900-KR試験のための資料がたくさんありますが、Omgzlookの提供するのは一番信頼できます。 ただ、社会に入るIT卒業生たちは自分能力の不足で、EMC D-ECS-DS-23試験向けの仕事を探すのを悩んでいますか？それでは、弊社のCIMAのEMC D-ECS-DS-23練習問題を選んで実用能力を速く高め、自分を充実させます。 NAHQ CPHQ - PayPalは国際的に最大の安全的な支払システムです。 OmgzlookのCIMA WGU Web-Development-Applications問題集は専門家たちが数年間で過去のデータから分析して作成されて、試験にカバーする範囲は広くて、受験生の皆様のお金と時間を節約します。 なぜならば、IT職員にとって、CIMAのHuawei H20-423_V1.0資格証明書があるのは肝心な指標であると言えます。
Updated: May 27, 2022