数年以来の整理と分析によって開発されたCIMAPRO15-P01-X1-ENG資格認定試験問題集は権威的で全面的です。CIMAPRO15-P01-X1-ENG資格認定試験問題集を利用して試験に合格できます。この問題集の合格率は高いので、多くのお客様からCIMAPRO15-P01-X1-ENG資格認定試験問題集への好評をもらいました。 もしCIMAのCIMAPRO15-P01-X1-ENG資格認定試験問題集は問題があれば、或いは試験に不合格になる場合は、全額返金することを保証いたします。OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG資格認定試験試験トレーニング資料は豊富な経験を持っているIT専門家が研究したものです。 OmgzlookにたくさんのIT専門人士がいって、弊社の問題集に社会のITエリートが認定されて、弊社の問題集は試験の大幅カーバして、合格率が１００％にまで達します。
CIMA Certification CIMAPRO15-P01-X1-ENG 我々の商品にあなたを助けさせましょう。
CIMA Certification CIMAPRO15-P01-X1-ENG資格認定試験 - P1 - Management Accounting Question Tutorial あなたはいつでもサブスクリプションの期間を延長することができますから、より多くの時間を取って充分に試験を準備できます。 弊社のCIMAPRO15-P01-X1-ENG テストサンプル問題問題集は大勢の専門家たちの努力で開発される成果です。初心者といい、数年IT仕事を従事した人といい、我々OmgzlookのCIMA CIMAPRO15-P01-X1-ENG テストサンプル問題問題集は最良の選択であると考えられます。
Omgzlookはとても良い選択で、CIMAPRO15-P01-X1-ENG資格認定試験の試験を最も短い時間に縮められますから、あなたの費用とエネルギーを節約することができます。それに、あなたに美しい未来を作ることに助けを差し上げられます。CIMAのCIMAPRO15-P01-X1-ENG資格認定試験認定試験に受かるのはあなたの技能を検証することだけでなく、あなたの専門知識を証明できて、上司は無駄にあなたを雇うことはしないことの証明書です。
CIMA CIMAPRO15-P01-X1-ENG資格認定試験 - だから、私たちは信頼されるに値します。
CIMAPRO15-P01-X1-ENG資格認定試験認定試験に合格することは難しいようですね。試験を申し込みたいあなたは、いまどうやって試験に準備すべきなのかで悩んでいますか。そうだったら、下記のものを読んでください。いまCIMAPRO15-P01-X1-ENG資格認定試験試験に合格するショートカットを教えてあげますから。あなたを試験に一発合格させる素晴らしいCIMAPRO15-P01-X1-ENG資格認定試験試験に関連する参考書が登場しますよ。それはOmgzlookのCIMAPRO15-P01-X1-ENG資格認定試験問題集です。気楽に試験に合格したければ、はやく試しに来てください。
もしあなたはまだ合格のためにCIMA CIMAPRO15-P01-X1-ENG資格認定試験に大量の貴重な時間とエネルギーをかかって一生懸命準備し、CIMA CIMAPRO15-P01-X1-ENG資格認定試験「P1 - Management Accounting Question Tutorial」認証試験に合格するの近道が分からなくって、今はOmgzlookが有効なCIMA CIMAPRO15-P01-X1-ENG資格認定試験認定試験の合格の方法を提供して、君は半分の労力で倍の成果を取るの与えています。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 2
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: 3
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: 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/
IBM S2000-025 - ここには、私たちは君の需要に応じます。 Microsoft AZ-204J - 君の初めての合格を目標にします。 うちのCIMAのMicrosoft AZ-104-KR試験トレーニング資料を購入する前に、Omgzlookのサイトで、一部分のフリーな試験問題と解答をダンロードでき、試用してみます。 PMI DASSM - IT業界ではさらに強くなるために強い専門知識が必要です。 HP HPE0-V28-KR - 時間とお金の集まりより正しい方法がもっと大切です。
Updated: May 27, 2022