短時間で一番質高いCIMAのCIMAPRO15-P01-X1-ENG関連受験参考書練習問題を探すことができますか？もしできなかったら、我々のCIMAPRO15-P01-X1-ENG関連受験参考書試験資料を試していいですか？我が社のCIMAPRO15-P01-X1-ENG関連受験参考書問題集は多くの専門家が数年間で努力している成果ですから、短い時間をかかってCIMAのCIMAPRO15-P01-X1-ENG関連受験参考書試験に参加できて、予想以外の成功を得られます。それで、CIMAのCIMAPRO15-P01-X1-ENG関連受験参考書に参加する予定がある人々は速く行動しましょう。 あなたはCIMAPRO15-P01-X1-ENG関連受験参考書試験に不安を持っていますか？CIMAPRO15-P01-X1-ENG関連受験参考書参考資料をご覧下さい。私たちのCIMAPRO15-P01-X1-ENG関連受験参考書参考資料は十年以上にわたり、専門家が何度も練習して、作られました。 数年間でのIT認定試験資料向けの研究分析によって、我々社はこの業界のリーダーにだんだんなっています。
CIMA Certification CIMAPRO15-P01-X1-ENG 早くOmgzlookの問題集を君の手に入れましょう。
CIMA CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial関連受験参考書試験に合格することは簡単ではなくて、適切な訓练を選ぶのはあなたの成功の第一歩です。 君が後悔しないようにもっと少ないお金を使って大きな良い成果を取得するためにOmgzlookを選択してください。Omgzlookはまた一年間に無料なサービスを更新いたします。
Omgzlookは君の試験に合格させるだけでなく本当の知識を学ばれます。Omgzlookはあなたが100% でCIMAPRO15-P01-X1-ENG関連受験参考書試験に合格させるの保証することができてまたあなたのために一年の無料の試験の練習問題と解答の更新サービス提供して、もし試験に失敗したら、弊社はすぐ全額で返金を保証いたします。
CIMA CIMAPRO15-P01-X1-ENG関連受験参考書 - それも我々が全てのお客様に対する約束です。
OmgzlookのCIMAPRO15-P01-X1-ENG関連受験参考書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関連受験参考書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。
Omgzlookのトレーニング資料は大勢な受験生に証明されたもので、国際的に他のサイトをずっと先んじています。CIMAのCIMAPRO15-P01-X1-ENG関連受験参考書認定試験に合格したいのなら、Omgzlookが提供したCIMAのCIMAPRO15-P01-X1-ENG関連受験参考書トレーニング資料をショッピングカートに入れましょう。
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 2
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: 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
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/
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SailPoint IdentityIQ-Engineer試験トレーニング資料に注目していて、うちのCIMAのSailPoint IdentityIQ-Engineer問題集の高い正確性を保証するのです。 IIA IIA-CIA-Part1-CN - PDFとソフトのフォーマットで、ダウンロードするのは易いです。 CIMAのAmazon SAA-C03-KR認定試験に合格することはきっと君の職業生涯の輝い将来に大変役に立ちます。 Microsoft MB-330 - 夢を持ったら実現するために頑張ってください。 Amazon DOP-C02-KR - 常々、時間とお金ばかり効果がないです。
Updated: May 27, 2022