환불해드린후에는 무료업데이트 서비스가 종료됩니다. CIMA CIMAPRO15-P01-X1-ENG시험덤프자료 시험을 우려없이 패스하고 싶은 분은 저희 사이트를 찾아주세요. Omgzlook의CIMA CIMAPRO15-P01-X1-ENG시험덤프자료덤프로CIMA CIMAPRO15-P01-X1-ENG시험덤프자료시험공부를 하여 시험에서 떨어지는 경우 덤프비용전액을 환불해드릴만큼 저희 덤프는 높은 적중율을 자랑하고 있습니다. 시험에서 불합격받으셨는데 업데이트가 힘든 상황이면 덤프비용을 환불해드립니다. Omgzlook 질문 풀은 실제시험 변화의 기반에서 스케줄에 따라 업데이트 합니다. Omgzlook에서 CIMA CIMAPRO15-P01-X1-ENG시험덤프자료 덤프를 다운받아 공부하시면 가장 적은 시간만 투자해도CIMA CIMAPRO15-P01-X1-ENG시험덤프자료시험패스하실수 있습니다.
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우리의CIMA CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial시험덤프자료자료로 자신만만한 시험 준비하시기를 바랍니다. 우리의 문제와 답들은 모두 엘리트한 전문가들이 만들어낸 만큼 시험문제의 적중률은 아주 높습니다. 거이 100%의 정확도를 자랑하고 있습니다.
우리Omgzlook에서는 끊임없는 업데이트로 항상 최신버전의CIMA인증CIMAPRO15-P01-X1-ENG시험덤프자료시험덤프를 제공하는 사이트입니다, 만약 덤프품질은 알아보고 싶다면 우리Omgzlook 에서 무료로 제공되는 덤프일부분의 문제와 답을 체험하시면 되겠습니다, Omgzlook 는 100%의 보장 도를 자랑하며CIMAPRO15-P01-X1-ENG시험덤프자료시험은 한번에 패스할 수 있는 덤프입니다.
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Omgzlook의 CIMA인증 CIMAPRO15-P01-X1-ENG시험덤프자료시험덤프는 고객님의 IT자격증을 취득하는 꿈을 실현시켜 드리는 시험패스의 지름길입니다. CIMA인증 CIMAPRO15-P01-X1-ENG시험덤프자료덤프에는 실제시험문제의 거의 모든 문제를 적중하고 습니다. Omgzlook의 CIMA인증 CIMAPRO15-P01-X1-ENG시험덤프자료덤프가 있으면 시험패스가 한결 간편해집니다.
Omgzlook는 많은 분들이CIMA인증CIMAPRO15-P01-X1-ENG시험덤프자료시험을 응시하여 성공하도록 도와주는 사이트입니다Omgzlook의 CIMA인증CIMAPRO15-P01-X1-ENG시험덤프자료 학습가이드는 시험의 예상문제로 만들어진 아주 퍼펙트한 시험자료입니다. CIMA인증CIMAPRO15-P01-X1-ENG시험덤프자료시험은 최근 가장 인기있는 시험으로 IT인사들의 사랑을 독차지하고 있으며 국제적으로 인정해주는 시험이라 어느 나라에서 근무하나 제한이 없습니다.
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/
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Updated: May 27, 2022