많은 분들이CIMA CIMAPRO15-P01-X1-ENG자격증덤프시험을 패스하려고 하는데 시험대비방법을 찾지 못하고 계십니다. CIMA CIMAPRO15-P01-X1-ENG자격증덤프덤프를 구매하려면 먼저CIMA CIMAPRO15-P01-X1-ENG자격증덤프샘플문제를 다운받아 덤프품질을 검증후 주문하시면 믿음이 생길것입니다. CIMA CIMAPRO15-P01-X1-ENG자격증덤프시험대비덤프는 IT업계에 오랜 시간동안 종사한 전문가들의 노하우로 연구해낸 최고의 자료입니다. CIMA인증 CIMAPRO15-P01-X1-ENG자격증덤프시험패스는 고객님의 IT업계종사자로서의 전환점이 될수 있습니다.자격증을 취득하여 승진 혹은 연봉협상 방면에서 자신만의 위치를 지키고 더욱 멋진 IT인사로 거듭날수 있도록 고고싱할수 있습니다. Omgzlook의 CIMA인증 CIMAPRO15-P01-X1-ENG자격증덤프덤프는 시장에서 가장 최신버전으로서 시험패스를 보장해드립니다. 이러한 방법으로 저희는 고객에게 어떠한 손해도 주지 않을 것을 보장합니다.
CIMA Certification CIMAPRO15-P01-X1-ENG Omgzlook 덤프를 구매하시면 이제 그런 고민은 끝입니다.
Omgzlook의 IT전문가들이 자신만의 경험과 끊임없는 노력으로 최고의CIMA CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial자격증덤프학습자료를 작성해 여러분들이CIMA CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial자격증덤프시험에서 패스하도록 도와드립니다. IT인증자격증은 국제적으로 승인받는 자격증이기에 많이 취득해두시면 취업이나 승진이나 이직이나 모두 편해집니다. 다른 사람이 없는 자격증을 내가 가지고 있다는것은 실력을 증명해주는 수단입니다.
다른사이트에 있는 자료들도 솔직히 모두 정확성이 떨어지는건 사실입니다. 하지만 우리Omgzlook의 문제와 답은 IT인증시험준비중인 모든분들한테 필요한 자료를 제공할수 있습니디. 그리고 중요한건 우리의 문제와 답으로 여러분은 한번에 시험을 패스하실수 있습니다.
CIMA CIMAPRO15-P01-X1-ENG자격증덤프 - 완벽한 관연 지식터득은 물론입니다.
Omgzlook는 자격증 응시자에게CIMA CIMAPRO15-P01-X1-ENG자격증덤프 시험 준비를 위한 현재 그리고 가장 최근의 자료들을 제공하는 이 산업 영역의 리더입니다. Omgzlook는CIMA CIMAPRO15-P01-X1-ENG자격증덤프덤프를 시험문제변경에 따라 계속 갱신하여 고객님께서 받은 것이CIMA CIMAPRO15-P01-X1-ENG자격증덤프 시험의 가장 최신 기출문제임을 보증해드립니다.
CIMA CIMAPRO15-P01-X1-ENG자격증덤프인증시험은 현재IT업계에서 아주 인기 있는 시험입니다.많은 IT인사들이 관연 자격증을 취득하려고 노력하고 있습니다.CIMA CIMAPRO15-P01-X1-ENG자격증덤프인증시험에 대한 열기는 식지 않습니다.CIMA CIMAPRO15-P01-X1-ENG자격증덤프자격증은 여러분의 사회생활에 많은 도움이 될 것이며 연봉상승 등 생활보장에 업그레이드 될 것입니다.
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 2
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: 3
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: 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/
여러분은CIMA IBM C1000-183인증시험을 패스함으로 IT업계관련 직업을 찿고자하는 분들에게는 아주 큰 가산점이 될수 있으며, 성덩한 IT업계사업자와 한걸음 가까와 집니다. Microsoft MB-920 - Omgzlook는 업계에 많이 알려져있는 덤프제공 사이트입니다. 지금 사회에 능력자들은 아주 많습니다.it인재들도 더욱더 많아지고 있습니다.많은 it인사들은 모두 관연 it인증시험에 참가하여 자격증취득을 합니다.자기만의 자리를 확실히 지키고 더 높은 자리에 오르자면 필요한 스펙이니까요.Microsoft AZ-104-KR시험은CIMA인증의 중요한 시험이고 또 많은 it인사들은CIMA자격증을 취득하려고 노력하고 있습니다. Omgzlook에서는CIMA인증Microsoft MB-335시험에 대비한 공부가이드를 발췌하여 IT인사들의 시험공부 고민을 덜어드립니다. HP HPE0-V28-KR - 많은 시간과 돈이 필요 없습니다.
Updated: May 27, 2022