CIMA CIMAPRO15-P01-X1-ENG최신덤프문제인증시험은 전업적지식이 강한 인증입니다. IT업계에서 일자리를 찾고 계시다면 많은 회사에서는CIMA CIMAPRO15-P01-X1-ENG최신덤프문제있는지 없는지에 알고 싶어합니다. 만약CIMA CIMAPRO15-P01-X1-ENG최신덤프문제자격증이 있으시다면 여러분은 당연히 경쟁력향상입니다. Omgzlook의CIMA인증 CIMAPRO15-P01-X1-ENG최신덤프문제덤프는 거의 모든 시험문제를 커버하고 있어 시험패스율이 100%입니다. Omgzlook제품을 선택하시면 어려운 시험공부도 한결 가벼워집니다. 여러분은 이것이야 말로 알맞춤이고, 전면적인 여러분이 지금까지 갖고 싶었던 문제집이라는 것을 느끼게 됩니다.
CIMA Certification CIMAPRO15-P01-X1-ENG 하지만 시험에서 떨어지면 덤프비용을 전액 환불해드려 고객님의 이익을 보장해드립니다.
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CIMA CIMAPRO15-P01-X1-ENG최신덤프문제 - 우리의 파워는 아주 대단하답니다.
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이 자료로 여러분은 100%CIMA의CIMAPRO15-P01-X1-ENG최신덤프문제인증시험을 패스할 수 있으며, Omgzlook을 선택함으로 성공을 선택한 것입니다. Omgzlook가 제공하는 시험가이드로 효과적인 학습으로 많은 분들이 모두 인증시험을 패스하였습니다.
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 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
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: 4
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: 5
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/
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Updated: May 27, 2022