従来の試験によってOmgzlook が今年のCIMAのCIMAPRO15-P01-X1-ENG資格認定試験認定試験を予測してもっとも真実に近い問題集を研究し続けます。Omgzlookは100%でCIMAのCIMAPRO15-P01-X1-ENG資格認定試験「P1 - Management Accounting Question Tutorial」認定試験に合格するのを保証いたします。 我々OmgzlookはCIMAのCIMAPRO15-P01-X1-ENG資格認定試験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。また、我々はさらに認可を受けられるために、皆様の一切の要求を満足できて喜ぶ気持ちでずっと協力し、完備かつ精確のCIMAPRO15-P01-X1-ENG資格認定試験試験問題集を開発するのに準備します。 でも、その試験はITの専門知識と経験が必要なので、合格するために一般的にも大量の時間とエネルギーをかからなければならなくて、助簡単ではありません。
CIMA Certification CIMAPRO15-P01-X1-ENG 給料を倍増させることも不可能ではないです。
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。 この資格は皆さんに大きな利益をもたらすことができます。あなたはいまCIMAのCIMAPRO15-P01-X1-ENG 日本語問題集認定試験にどうやって合格できるかということで首を傾けているのですか。
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。当面、IT業界でCIMAのCIMAPRO15-P01-X1-ENG資格認定試験認定試験の信頼できるソースが必要です。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。
CIMA CIMAPRO15-P01-X1-ENG資格認定試験 - 今はそのようにしていますか。
近年、IT領域で競争がますます激しくなります。IT認証は同業種の欠くことができないものになりました。あなたはキャリアで良い昇進のチャンスを持ちたいのなら、OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG資格認定試験「P1 - Management Accounting Question Tutorial」試験トレーニング資料を利用してCIMAの認証の証明書を取ることは良い方法です。現在、CIMAのCIMAPRO15-P01-X1-ENG資格認定試験認定試験に受かりたいIT専門人員がたくさんいます。Omgzlookの試験トレーニング資料はCIMAのCIMAPRO15-P01-X1-ENG資格認定試験認定試験の１００パーセントの合格率を保証します。
それはOmgzlookはたしかに受験生の皆さんを大量な時間を節約させ、順調に試験に合格させることができますから。OmgzlookのCIMAPRO15-P01-X1-ENG資格認定試験問題集というものをきっと聞いたことがあるでしょう。
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/
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Updated: May 27, 2022