CIMA CIMAPRO15-P01-X1-ENG참고덤프 덤프는 고객님의CIMA CIMAPRO15-P01-X1-ENG참고덤프시험패스요망에 제일 가까운 시험대비자료입니다. 많은 자료정리 필요없이 Omgzlook에서 제공해드리는 깔끔한CIMA CIMAPRO15-P01-X1-ENG참고덤프덤프만 있으면 자격증을 절반 취득한것과 같습니다. CIMA CIMAPRO15-P01-X1-ENG참고덤프 덤프를 다운받아 열공하세요. CIMA CIMAPRO15-P01-X1-ENG참고덤프시험은 Omgzlook 에서 출시한CIMA CIMAPRO15-P01-X1-ENG참고덤프덤프로 도전하시면 됩니다. CIMA CIMAPRO15-P01-X1-ENG참고덤프 덤프를 페펙트하게 공부하시면 시험을 한번에 패스할수 있습니다. 우리CIMA CIMAPRO15-P01-X1-ENG참고덤프인증시험자료는 100%보장을 드립니다.
1년무료 업데이트 서비스는CIMA CIMAPRO15-P01-X1-ENG참고덤프시험불합격받을시 덤프비용환불신청하면 종료됩니다.
여러분은 우선 우리 Omgzlook사이트에서 제공하는CIMA인증CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial참고덤프시험덤프의 일부 문제와 답을 체험해보세요. 만일 어떤 이유로 인해 고객님이CIMA CIMAPRO15-P01-X1-ENG 최신시험시험에서 실패를 한다면 Omgzlook는CIMA CIMAPRO15-P01-X1-ENG 최신시험덤프비용 전액을 환불 해드립니다. 시중에서 가장 최신버전인CIMA CIMAPRO15-P01-X1-ENG 최신시험덤프로 시험패스 예약하세요.
요즘 같은 인재가 많아지는 사회에도 많은 업계에서는 아직도 관련인재가 부족하다고 합니다.it업계에서도 이러한 상황입니다.CIMA CIMAPRO15-P01-X1-ENG참고덤프시험은 it인증을 받을 수 있는 좋은 시험입니다. 그리고Omgzlook는CIMA CIMAPRO15-P01-X1-ENG참고덤프덤프를 제공하는 사이트입니다.
CIMA CIMAPRO15-P01-X1-ENG참고덤프 - 그럼 빠른 시일내에 많은 공을 들이지 않고 여러분으 꿈을 이룰수 있습니다.
CIMA 인증CIMAPRO15-P01-X1-ENG참고덤프인증시험공부자료는Omgzlook에서 제공해드리는CIMA 인증CIMAPRO15-P01-X1-ENG참고덤프덤프가 가장 좋은 선택입니다. Omgzlook에서는 시험문제가 업데이트되면 덤프도 업데이트 진행하도록 최선을 다하여 업데이트서비스를 제공해드려 고객님께서소유하신 덤프가 시장에서 가장 최신버전덤프로 되도록 보장하여 시험을 맞이할수 있게 도와드립니다.
인재도 많고 경쟁도 많은 이 사회에, IT업계인재들은 인기가 아주 많습니다.하지만 팽팽한 경쟁률도 무시할 수 없습니다.많은 IT인재들도 어려운 인증시험을 패스하여 자기만의 자리를 지키고 있습니다.우리Omgzlook에서는 마침 전문적으로 이러한 IT인사들에게 편리하게 시험을 패스할수 있도록 유용한 자료들을 제공하고 있습니다.
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