CIMA Certification CIMAPRO15-P01-X1-ENG

적중율 높은 덤프자료

CIMAPRO15-P01-X1-ENG인기시험에 도전하고 싶으시다면 최강 시험패스율로 유명한 P1 - Management Accounting Question Tutorial인기덤프로 시험공부를 해보세요. 시간절약은 물론이고 가격도 착해서 간단한 시험패스에 딱 좋은 선택입니다. P1 - Management Accounting Question Tutorial 인기시험 출제경향을 퍼펙트하게 연구하여 CIMAPRO15-P01-X1-ENG인기덤프를 출시하였습니다. CIMAPRO15-P01-X1-ENG제품은 고객님의 IT자격증 취득의 앞길을 훤히 비추어드립니다.

불합격시 덤프비용 환불 약속

저희 사이트에서는 여러분이 CIMAPRO15-P01-X1-ENG최신시험을 한방에 패스하도록 실제 시험문제에 대비한 P1 - Management Accounting Question Tutorial 덤프를 발췌하여 저렴한 가격에 제공해드립니다.시험패스 못할시 덤프비용은 환불처리 해드리기에 고객님께 아무런 페를 끼치지 않을것입니다.

한국어상담 가능

저희 사이트에서는 한국어 온라인상담과 메일상담 서비스를 제공해드립니다. CIMAPRO15-P01-X1-ENG덤프에 관해 궁금한 점이 있으시면 온라인상담이나 메일로 상담 받으시면 상세한 답변을 받으수 있습니다. CIMAPRO15-P01-X1-ENG덤프에 관한 모든 답을 드리기에 많은 연락 부탁드립니다.

실제시험 출제방향에 초점을 맞춘 자료

CIMAPRO15-P01-X1-ENG인기덤프는 실제시험문제 출제경향을 충분히 연구하여 제작한 완벽한 결과물입니다.실제시험문제가 바뀌면 덤프를 제일 빠른 시일내에 업데이트하도록 하기에 한번 구매하시면 1년동안 항상 가장 최신버전의 CIMAPRO15-P01-X1-ENG 인기덤프자료를 제공받을수 있습니다.성공으로 향하는 길에는 많은 방법과 방식이 있습니다. CIMAPRO15-P01-X1-ENG덤프는 실제시험 출제방향에 초점을 두어 연구제작한 시험준비 공부자료로서 높은 시험적중율과 시험패스율을 자랑합니다.국제적으로 승인해주는 IT자격증을 취득하시면 취직 혹은 승진이 쉬워집니다.

업데이트서비스 제공

CIMAPRO15-P01-X1-ENG덤프는 CIMAPRO15-P01-X1-ENG실제시험 변화의 기반에서 스케줄에 따라 업데이트 합니다. 만일 CIMAPRO15-P01-X1-ENG시험문제가 변경된다면 될수록 7일간의 근무일 안에 CIMAPRO15-P01-X1-ENG제품을 업데이트 하여 고객들이 테스트에 성공적으로 합격 할 수 있도록 업데이트 된 P1 - Management Accounting Question Tutorial덤프 최신버전을 구매후 서비스로 제공해드립니다. 하지만 업데이트할수 없는 상황이라면 다른 적중율 좋은 덤프로 바꿔드리거나 CIMAPRO15-P01-X1-ENG덤프비용을 환불해드립니다.

저희 사이트에서 발췌한 CIMAPRO15-P01-X1-ENG학습자료는 전문적인 IT인사들이 연구정리한 최신버전 P1 - Management Accounting Question Tutorial시험에 대비한 공부자료입니다. CIMAPRO15-P01-X1-ENG 덤프에 있는 문제만 이해하고 완벽하게 공부하신다면 P1 - Management Accounting Question Tutorial최신시험을 한방에 패스하여 자격증을 쉽게 취득할수 있을것입니다.

최신 CIMA Certification CIMAPRO15-P01-X1-ENG 무료샘플문제:

1. QR uses an activity based budgeting (ABB) system to budget product costs. It manufactures two products, product Q and product R. The budget details for these two products for the forthcoming period are as follows:

The total budgeted cost of setting up the machines is $74,400.
Select TWO potential benefits of using an activity based budgeting system.

A) Activity based budgeting provides a clear framework for understanding the link between turnover and the level of activity.
B) Activity based budgeting is useful for the review of quality systems utilization.
C) Activity based budgeting allows the identification of value added and non-value added activity and ensures that any budget cuts are made to non-value added activities.
D) Activity based budgeting allows the ranking of activities and the determination of how limited resources should be allocated across competing activities.

2. A company produces a product that requires two materials, Material A and Material B. Details of the material quantities and costs for August are given in the table below.

Budgeted and actual output of the product for August was 12,000 units.
The material mix variance for August is:

A) $ 1, 540 Adverse
B) $ 1, 288 Favourable
C) $ 1, 540 Adverse
D) $ 1, 540 Favourable

3. RT produces two products from different quantities of the same resources using a just-in-time (JIT) production system. The selling price and resource requirements of each of the products are shown below:

Market research shows that the maximum demand for products R and T during June 2010 is 500 units and 800 units respectively. This does not include an order that RT has agreed with a commercial customer for the supply of 250 units of R and 350 units of T at selling prices of $100 and $135 per unit respectively. Although the customer will accept part of the order, failure by RT to deliver the order in full by the end of June will cause RT to incur a $10,000 financial penalty. At a recent meeting of the purchasing and production managers to discuss the production plans of RT for June, the following resource restrictions for June were identified:
Direct labour hours 7,500 hours
Material A 8,500 kgs
Material B 3,000 litres
Machine hours 7,500 hours
Assuming that RT completes the order with the commercial customer, prepare calculations to show, from a financial perspective, the optimum production plan for June 2010 and the contribution that would result from adopting this plan.
The optimum production plan will be:

A) Contract: R = 250, T = 360 and Market: R = 500 T = 710
B) Contract: R = 250, T = 360 and Market: R = 660 T = 720
C) Contract: R = 250, T = 360 and Market: R = 650 T = 710
D) Contract: R = 250, T = 360 and Market: R = 500 T = 700
E) Contract: R = 250, T = 360 and Market: R = 600 T = 710

4. A healthcare company specializes in hip, knee and shoulder replacement operations, known as surgical procedures. As well as providing these surgical procedures the company offers pre operation and post operation in-patient care, in a fully equipped hospital, for those patients who will be undergoing the surgical procedures.
Surgeons are paid a fixed fee for each surgical procedure they perform and an additional amount for any follow-up consultations. Post procedure follow-up consultations are only undertaken if there are any complications in relation to the surgical procedure. There is no additional fee charged to patients for any follow up consultations. All other staff are paid annual salaries.
The company's existing costing system uses a single overhead rate, based on revenue, to charge the costs of support activities to the procedures. Concern has been raised about the inaccuracy of procedure costs and the company's accountant has initiated a project to implement an activity-based costing (ABC) system. The project team has collected the following data on each of the procedures.

Calculate the profit per procedure for each of the three procedures using activity-based costing.
What was the profit for the knee procedure, using ABC costing?

A) $781
B) $2305
C) $2466
D) $1808

5. A company's management is considering investing in a project with an expected life of 4 years. It has a positive net present value of $180,000 when cash flows are discounted at 8% per annum. The project's cash flows include a cash outflow of $100,000 for each of the four years. No tax is payable on projects of this type.
The percentage increase in the annual cash outflow that would cause the company's management to reject the project from a financial perspective is, to the nearest 0.1%:

A) 55,6%
B) 45.0%
C) 54.3%
D) 184.0%

질문과 대답: