Omgzlook는 자격증 응시자에게CIMA CIMAPRO15-P01-X1-ENG자격증문제 시험 준비를 위한 현재 그리고 가장 최근의 자료들을 제공하는 이 산업 영역의 리더입니다. Omgzlook는CIMA CIMAPRO15-P01-X1-ENG자격증문제덤프를 시험문제변경에 따라 계속 갱신하여 고객님께서 받은 것이CIMA CIMAPRO15-P01-X1-ENG자격증문제 시험의 가장 최신 기출문제임을 보증해드립니다. Omgzlook에서는 여러분들의 시간돠 돈을 절약해드리기 위하여 저렴한 가격에 최고의 품질을 지닌 퍼펙트한CIMA인증CIMAPRO15-P01-X1-ENG자격증문제시험덤플르 제공해드려 고객님의 시험준비에 편안함을 선물해드립니다. Omgzlook제품을 한번 믿어보세요. 또한 구매 후 일년무료 업데이트버전을 받을 수 있는 기회를 얻을 수 있습니다.
만약CIMA CIMAPRO15-P01-X1-ENG자격증문제자격증이 있으시다면 여러분은 당연히 경쟁력향상입니다.
CIMA Certification CIMAPRO15-P01-X1-ENG자격증문제 - P1 - Management Accounting Question Tutorial 하루빨리 덤프를 공부하여 자격증 부자가 되세요. 시험공부할 시간이 충족하지 않은 분들은Omgzlook 에서 제공해드리는CIMA 인증CIMAPRO15-P01-X1-ENG 시험기출문제덤프로 시험준비를 하시면 자격증 취득이 쉬워집니다. 덤프를 구매하시면 일년무료 업데이트서비스도 받을수 있습니다.
CIMA인증 CIMAPRO15-P01-X1-ENG자격증문제시험은 중요한 IT인증자격증을 취득하는 필수시험과목입니다CIMA인증 CIMAPRO15-P01-X1-ENG자격증문제시험을 통과해야만 자격증 취득이 가능합니다.자격증을 많이 취득하면 자신의 경쟁율을 높여 다른능력자에 의해 대체되는 일은 면할수 있습니다.Omgzlook에서는CIMA 인증CIMAPRO15-P01-X1-ENG자격증문제시험대비덤프를 출시하여 여러분이 IT업계에서 더 높은 자리에 오르도록 도움드립니다. 편한 덤프공부로 멋진 IT전문가의 꿈을 이루세요.
CIMA CIMA CIMAPRO15-P01-X1-ENG자격증문제 시험을 우려없이 패스하고 싶은 분은 저희 사이트를 찾아주세요.
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CIMA CIMAPRO15-P01-X1-ENG자격증문제 시험탈락시CIMA CIMAPRO15-P01-X1-ENG자격증문제덤프비용전액을 환불해드릴만큼 저희 덤프자료에 자신이 있습니다. Omgzlook에서는CIMA CIMAPRO15-P01-X1-ENG자격증문제덤프를 항상 최신버전이도록 보장해드리고 싶지만CIMA CIMAPRO15-P01-X1-ENG자격증문제시험문제변경시점을 예측할수 없어 시험에서 불합격받을수도 간혹 있습니다.
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/
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Updated: May 27, 2022