통과율이 100%입니다. Omgzlook에서는CIMA 인증CIMAPRO15-P01-X1-ENG시험응시료시험대비덤프를 발췌하여 제공해드립니다. CIMA 인증CIMAPRO15-P01-X1-ENG시험응시료시험대비덤프에는 시험문제의 모든 예상문제와 시험유형이 포함되어있어 시험준비자료로서 가장 좋은 선택입니다. Omgzlook는 또 여러분이 원하도 필요로 하는 최신 최고버전의CIMAPRO15-P01-X1-ENG시험응시료문제와 답을 제공합니다. Omgzlook는 전문적인 IT인증시험덤프를 제공하는 사이트입니다.CIMAPRO15-P01-X1-ENG시험응시료인증시험을 패스하려면 아주 현병한 선택입니다. 저희는 수많은 IT자격증시험에 도전해보려 하는 IT인사들께 편리를 가져다 드리기 위해 CIMA CIMAPRO15-P01-X1-ENG시험응시료실제시험 출제유형에 근거하여 가장 퍼펙트한 시험공부가이드를 출시하였습니다.
우리의 덤프로 완벽한CIMA인증CIMAPRO15-P01-X1-ENG시험응시료시험대비를 하시면 되겠습니다.
Omgzlook에서 출시한 CIMA인증 CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial시험응시료덤프를 구매하여CIMA인증 CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial시험응시료시험을 완벽하게 준비하지 않으실래요? Omgzlook의 실력을 증명해드릴게요. 우리Omgzlook 사이트에서CIMA CIMAPRO15-P01-X1-ENG 시험합격관련자료의 일부분 문제와 답 등 샘플을 제공함으로 여러분은 무료로 다운받아 체험해보실 수 있습니다. 체험 후 우리의Omgzlook에 신뢰감을 느끼게 됩니다.
최근 CIMA인증 CIMAPRO15-P01-X1-ENG시험응시료시험이 IT업계에서 제일 높은 인지도를 가지고 있습니다.바라만 보지 마시고CIMA인증 CIMAPRO15-P01-X1-ENG시험응시료시험에 도전해보세요. Omgzlook 의 CIMA인증 CIMAPRO15-P01-X1-ENG시험응시료덤프로 시험준비공부를 하시면 한방에 시험패스 가능합니다. CIMA인증 CIMAPRO15-P01-X1-ENG시험응시료덤프로 자격증취득에 가까워지고 나아가서는 IT업계에서 인정을 받는 열쇠를 소유한것과 같다고 할수 있습니다.
CIMA CIMAPRO15-P01-X1-ENG시험응시료 - 하지만 문제는 어떻게 간단하게 시험을 패스할것인가 입니다.
Omgzlook의 CIMA인증 CIMAPRO15-P01-X1-ENG시험응시료덤프는 최근 유행인 PDF버전과 소프트웨어버전 두가지 버전으로 제공됩니다.PDF버전을 먼저 공부하고 소프트웨어번으로 PDF버전의 내용을 얼마나 기억하였는지 테스트할수 있습니다. 두 버전을 모두 구입하시면 시험에서 고득점으로 패스가능합니다.
Omgzlook는 Paypal과 몇년간의 파트너 관계를 유지하여 왔으므로 신뢰가 가는 안전한 지불방법을 제공해드립니다. CIMA CIMAPRO15-P01-X1-ENG시험응시료시험탈락시 제품비용 전액환불조치로 고객님의 이익을 보장해드립니다.
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/
Omgzlook의CIMA인증 Palo Alto Networks PSE-PrismaCloud시험덤프공부가이드 마련은 현명한 선택입니다. CIMA SAP C_S4CPB_2408 덤프는 많은 덤프들중에서 구매하는 분이 많은 인기덤프입니다. Omgzlook의 CIMA Palo Alto Networks PCNSE덤프만 공부하시면 여러분은 충분히 안전하게 CIMA Palo Alto Networks PCNSE시험을 패스하실 수 있습니다. CIMA EMC D-XTR-DS-A-24덤프는 실제 시험문제의 모든 유형을 포함되어있어 적중율이 최고입니다. Omgzlook CIMA Dell D-HCIAZ-A-01 덤프는CIMA Dell D-HCIAZ-A-01실제시험 변화의 기반에서 스케줄에 따라 업데이트 합니다.
Updated: May 27, 2022