CIMA CIMAPRO15-P01-X1-ENG최신덤프문제 시험준비를 어떻게 해야할지 고민중이세요? 이 블로그의 이 글을 보는 순간 고민은 버리셔도 됩니다. Omgzlook는 IT업계의 많은 분들께CIMA CIMAPRO15-P01-X1-ENG최신덤프문제시험을 패스하여 자격증을 취득하는 목표를 이루게 도와드렸습니다. 시험을 쉽게 패스한 원인은 저희 사이트에서 가장 적중율 높은 자료를 제공해드리기 때문입니다.덤프구매후 1년무료 업데이트를 제공해드립니다. 더는 공부하지 않은 자신을 원망하지 마시고 결단성있게Omgzlook의CIMA인증 CIMAPRO15-P01-X1-ENG최신덤프문제덤프로 시험패스에 고고싱하세요. CIMA인증 CIMAPRO15-P01-X1-ENG최신덤프문제시험은 등록하였는데 시험준비는 아직이라구요? CIMA인증 CIMAPRO15-P01-X1-ENG최신덤프문제시험일이 다가오고 있는데 공부를 하지 않아 두려워 하고 계시는 분들은 이 글을 보는 순간 시험패스에 자신을 가지게 될것입니다. 또한 취업생분들은 우선 자격증으로 취업문을 두드리고 일하면서 실무를 익혀가는방법도 좋지 않을가 생각됩니다.
CIMA Certification CIMAPRO15-P01-X1-ENG 체험 후 우리의Omgzlook에 신뢰감을 느끼게 됩니다.
CIMA CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial최신덤프문제덤프의 무료샘플을 원하신다면 우의 PDF Version Demo 버튼을 클릭하고 메일주소를 입력하시면 바로 다운받아CIMA CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial최신덤프문제덤프의 일부분 문제를 체험해 보실수 있습니다. 그리고 중요한 건 시험과 매우 유사한 시험문제와 답도 제공해드립니다. Omgzlook 을 선택하면 Omgzlook 는 여러분을 빠른시일내에 시험관련지식을 터득하게 할 것이고CIMA CIMAPRO15-P01-X1-ENG 시험기출문제인증시험도 고득점으로 패스하게 해드릴 것입니다.
만약 시험만 응시하고 싶으시다면 우리의 최신CIMA CIMAPRO15-P01-X1-ENG최신덤프문제자료로 시험 패스하실 수 있습니다. Omgzlook 의 학습가이드에는CIMA CIMAPRO15-P01-X1-ENG최신덤프문제인증시험의 예상문제, 시험문제와 답 임으로 100% 시험을 패스할 수 있습니다.우리의CIMA CIMAPRO15-P01-X1-ENG최신덤프문제시험자료로 충분한 시험준비하시는것이 좋을것 같습니다. 그리고 우리는 일년무료 업데이트를 제공합니다.
CIMA CIMAPRO15-P01-X1-ENG최신덤프문제 - 만약 여러분이 시험에서 떨어졌다면 우리는 덤프비용전액을 환불해드립니다.
CIMA CIMAPRO15-P01-X1-ENG최신덤프문제인증시험패스에는 많은 방법이 있습니다. 먼저 많은 시간을 투자하고 신경을 써서 전문적으로 과련 지식을 터득한다거나; 아니면 적은 시간투자와 적은 돈을 들여 Omgzlook의 인증시험덤프를 구매하는 방법 등이 있습니다.
Omgzlook는 많은 IT인사들의 요구를 만족시켜드릴 수 있는 사이트입니다. 비록CIMA CIMAPRO15-P01-X1-ENG최신덤프문제인증시험은 어렵지만 우리Omgzlook의 문제집으로 가이드 하면 여러분은 아주 자신만만하게 응시하실 수 있습니다.
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