OmgzlookはあなたのCIMAのCIMAPRO15-P01-X1-ENG関連試験試験を準備する間あなたの最もよい友達です。商品を購入するとき、信頼できる会社を選ぶことができます。我々OmgzlookはCIMAのCIMAPRO15-P01-X1-ENG関連試験試験の最高の通過率を保証してCIMAのCIMAPRO15-P01-X1-ENG関連試験ソフトの無料のデモと一年間の無料更新を承諾します。 我々OmgzlookはCIMAのCIMAPRO15-P01-X1-ENG関連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関連試験試験問題集を開発するのに準備します。 それなので、CIMAPRO15-P01-X1-ENG関連試験に関する英語試験や日本語試験に参加する予定があるご客様は安心に問題集を購入できます。
CIMA Certification CIMAPRO15-P01-X1-ENG あるいは、他の科目の試験を変えていいです。
数年以来の整理と分析によって開発されたCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial関連試験問題集は権威的で全面的です。 我々社のCIMAPRO15-P01-X1-ENG 勉強方法問題集を参考した後、ほっとしました。弊社のCIMAPRO15-P01-X1-ENG 勉強方法ソフト版問題集はかねてより多くのIT事業をしている人々は順調にCIMA CIMAPRO15-P01-X1-ENG 勉強方法資格認定を取得させます。
Omgzlookは同業の中でそんなに良い地位を取るの原因は弊社のかなり正確な試験の練習問題と解答そえに迅速の更新で、このようにとても良い成績がとられています。そして、弊社が提供した問題集を安心で使用して、試験を安心で受けて、君のCIMA CIMAPRO15-P01-X1-ENG関連試験認証試験の１００％の合格率を保証しますす。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 CIMAPRO15-P01-X1-ENG関連試験 - そうだったら、下記のものを読んでください。
CIMAのCIMAPRO15-P01-X1-ENG関連試験認定試験は人気があるIT認証に属するもので、野心家としてのIT専門家の念願です。このような受験生はCIMAPRO15-P01-X1-ENG関連試験認定試験で高い点数を取得して、自分の構成ファイルは市場の需要と互換性があるように充分な準備をするのは必要です。
ここには、私たちは君の需要に応じます。OmgzlookのCIMAのCIMAPRO15-P01-X1-ENG関連試験問題集を購入したら、私たちは君のために、一年間無料で更新サービスを提供することができます。
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/
Huawei H19-338_V3.0 - Omgzlook で、あなたにあなたの宝庫を見つけられます。 OmgzlookのCIMAのQlik QSDA2024試験トレーニング資料は試験問題と解答を含まれて、豊富な経験を持っているIT業種の専門家が長年の研究を通じて作成したものです。 Splunk SPLK-1002 - 購入する前に、あなたはOmgzlookが提供した無料な一部の問題と解答をダウンロードして使ってみることができます。 我々の目的はあなたにCIMAのSAP C_C4H62_2408試験に合格することだけです。 Cisco 700-240 - Omgzlookの製品を購入したら、あなたはいつでも最新かつ最正確な試験情報を得ることができます。
Updated: May 27, 2022