CIMA CIMAPRO15-P01-X1-ENG시험내용인증시험에 응시하고 싶으시다면 좋은 학습자료와 학습 가이드가 필요합니다.CIMA CIMAPRO15-P01-X1-ENG시험내용시험은 it업계에서도 아주 중요한 인증입니다. 시험패스를 원하신다면 충분한 시험준비는 필수입니다. CIMA인증CIMAPRO15-P01-X1-ENG시험내용시험을 패스하여 자격증을 취득한다면 여러분의 미래에 많은 도움이 될 것입니다.CIMA인증CIMAPRO15-P01-X1-ENG시험내용시험자격증은 it업계에서도 아주 인지도가 높고 또한 알아주는 시험이며 자격증 하나로도 취직은 문제없다고 볼만큼 가치가 있는 자격증이죠.CIMA인증CIMAPRO15-P01-X1-ENG시험내용시험은 여러분이 it지식테스트시험입니다. 시험불합격시 불합격성적표로 덤프비용을 환불받을수 있기에 아무런 고민을 하지 않으셔도 괜찮습니다.
Omgzlook에는CIMA CIMAPRO15-P01-X1-ENG시험내용인증시험의 특별한 합습가이드가 있습니다.
CIMA Certification CIMAPRO15-P01-X1-ENG시험내용 - P1 - Management Accounting Question Tutorial IT업계에 금방 종사한 분은 자격증을 많이 취득하여 자신만의 가치를 업그레이드할수 있습니다. CIMA 인증CIMAPRO15-P01-X1-ENG 시험준비덤프 무료샘플을 다운받아 체험해보세요. Omgzlook에서는 소프트웨어버전과 PDF버전 두가지버전으로 덤프를 제공해드립니다.PDF버전은 구매사이트에서 무료샘플을 다움받아 체험가능합니다.
다른 덤프들과 같이CIMA인증 CIMAPRO15-P01-X1-ENG시험내용덤프 적중율과 패스율은 100% 보장해드립니다. CIMA인증 CIMAPRO15-P01-X1-ENG시험내용시험에 도전하려는 분들은Omgzlook 의CIMA인증 CIMAPRO15-P01-X1-ENG시험내용덤프로 시험을 준비할것이죠? Omgzlook는 IT업계에서 유명한 IT인증자격증 공부자료를 제공해드리는 사이트입니다.
CIMA인증 CIMA CIMAPRO15-P01-X1-ENG시험내용시험을 패스하여 자격증을 취득하시면 찬란한 미래가 찾아올것입니다.
CIMA인증 CIMAPRO15-P01-X1-ENG시험내용시험은 IT인증자격증중 가장 인기있는 자격증을 취득하는 필수시험 과목입니다. CIMA인증 CIMAPRO15-P01-X1-ENG시험내용시험을 패스해야만 자격증 취득이 가능합니다. Omgzlook의CIMA인증 CIMAPRO15-P01-X1-ENG시험내용는 최신 시험문제 커버율이 높아 시험패스가 아주 간단합니다. CIMA인증 CIMAPRO15-P01-X1-ENG시험내용덤프만 공부하시면 아무런 우려없이 시험 보셔도 됩니다. 시험합격하면 좋은 소식 전해주세요.
이 글을 보시게 된다면CIMA인증 CIMAPRO15-P01-X1-ENG시험내용시험패스를 꿈꾸고 있는 분이라고 믿습니다. CIMA인증 CIMAPRO15-P01-X1-ENG시험내용시험공부를 아직 시작하지 않으셨다면 망설이지 마시고Omgzlook의CIMA인증 CIMAPRO15-P01-X1-ENG시험내용덤프를 마련하여 공부를 시작해 보세요.
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 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
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: 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/
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Updated: May 27, 2022