The existence of our CIMAPRO15-P01-X1-ENG Score learning guide is regarded as in favor of your efficiency of passing the CIMAPRO15-P01-X1-ENG Score exam. At the same time, our company is becoming increasingly obvious degree of helping the exam candidates with passing rate up to 98 to 100 percent. All our behaviors are aiming squarely at improving your chance of success. There are quite a few candidates of CIMAPRO15-P01-X1-ENG Score certification exam have already started his career, and there are many examinees facing other challenges in life, so we provide candidates with the most efficient review method of CIMAPRO15-P01-X1-ENG Score exam. In order to let you be rest assured to purchase our products, we offer a variety of versions of the samples of CIMAPRO15-P01-X1-ENG Score study materials for your trial. if you choose to use the software version of our CIMAPRO15-P01-X1-ENG Score study guide, you will find that you can download our CIMAPRO15-P01-X1-ENG Score exam prep on more than one computer and you can practice our CIMAPRO15-P01-X1-ENG Score exam questions offline as well.
CIMA Certification CIMAPRO15-P01-X1-ENG Chance favors the prepared mind.
To ensure that you have a more comfortable experience before you choose to purchase our CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial Score exam quiz, we provide you with a trial experience service. We are ready to show you the most reliable New CIMAPRO15-P01-X1-ENG Test Cram pdf vce and the current exam information for your preparation of the test. Before you try to attend the New CIMAPRO15-P01-X1-ENG Test Cram practice exam, you need to look for best learning materials to easily understand the key points of New CIMAPRO15-P01-X1-ENG Test Cram exam prep.
By the way, the CIMAPRO15-P01-X1-ENG Scorecertificate is of great importance for your future and education. Our CIMAPRO15-P01-X1-ENG Score practice materials cover all the following topics for your reference. Our CIMAPRO15-P01-X1-ENG Score learning materials are new but increasingly popular choices these days which incorporate the newest information and the most professional knowledge of the practice exam.
The way to pass the CIMA CIMAPRO15-P01-X1-ENG Score actual test is diverse.
In order to meet the requirements of our customers, Our CIMAPRO15-P01-X1-ENG Score test questions carefully designed the automatic correcting system for customers. It is known to us that practicing the incorrect questions is very important for everyone, so our CIMAPRO15-P01-X1-ENG Score exam question provide the automatic correcting system to help customers understand and correct the errors. If you want to improve your correct rates of exam, we believe the best method is inscribed according to the fault namely this in appearing weak sports, specific aim ground consolidates knowledge is nodded. Our CIMAPRO15-P01-X1-ENG Score guide torrent will help you establish the error sets. We believe that it must be very useful for you to take your exam, and it is necessary for you to use our CIMAPRO15-P01-X1-ENG Score test questions.
CIMAPRO15-P01-X1-ENG Score online test engine can simulate the actual test, which will help you familiar with the environment of the CIMAPRO15-P01-X1-ENG Score real test. The CIMAPRO15-P01-X1-ENG Score self-assessment features can bring you some convenience.
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 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
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: 4
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: 5
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/
The three versions of our Microsoft MB-330 exam questions are PDF & Software & APP version for your information. To get the authoritative certification, you need to overcome the difficulty of SailPoint IdentityIQ-Engineer test questions and complete the actual test perfectly. SailPoint IdentityIQ-Engineer - We are willing to help you solve your all problem. Our Microsoft DP-100 exam dumps can be quickly downloaded to the eletronic devices. Splunk SPLK-2003 - In this highly competitive modern society, everyone needs to improve their knowledge level or ability through various methods so as to obtain a higher social status.
Updated: May 27, 2022