言語がわかりやすい

業界の新人として、プロの本の中で読めない言葉や表現は怒りを感じさせることがよくありますが、CIMAPRO15-P01-X1-ENG練習教材はこの問題を完全に解決するのに役立ちます。教材に雇われた業界の専門家は理解しにくいすべての専門用語を説明します。例えば、図表などです。CIMAPRO15-P01-X1-ENG実際のテストで使用されるすべての言語は、非常に簡単に理解しやすいものでした。私たちの教材を使えば、専門書の内容を理解できないことを心配する必要はありません。また、個別指導クラスに行くために高価な授業料を費やす必要はありません。CIMAPRO15-P01-X1-ENGテストエンジンは研究のすべての問題を解決するのを助けることができます。

時間を節約し効率的な学習方法

私たちのCIMAPRO15-P01-X1-ENG練習教材には3つの異なるバージョンがあります：PDF、ソフトウェアおよびオンラインのAPP。この3つのバージョンは異なる研究グループが彼らの研究方法を選択する可能性を提供します。サラリーマンであれば、地下鉄やバスでCIMAPRO15-P01-X1-ENGの実際のテストのオンライン版を学ぶことができます。学生であれば、食事のために並んでいるときあなたはそれを検討することができます。主婦であれば、子供が眠っているときに勉強することができます。同時に、私たちの教材はオフライン学習をサポートしています。これはネットワークなしでは学ぶ方法がないという事態を回避します。同時に、CIMAPRO15-P01-X1-ENGテストエンジンを使用して検索することで、タイトルからナレッジポイントを検索できます。ナレッジポイントをもっと深く覚えておくことができるだけでなく、本を読むという煩わしい　プロセスを回避することもできます。

100％合格率保証

教材の内容を順守し、毎日勉強し、定期的に自己試験を受けていれば、CIMAPRO15-P01-X1-ENG模擬教材を購入したすべての学生がプロの資格試験に合格することができるはずです。不幸にして私達のCIMAPRO15-P01-X1-ENG実際のテストに失敗したら、我々はお客様に全額払戻しを提供します、そして払い戻しプロセスは非常に簡単です。成績証明書を弊社のスタッフに提供する限り、すぐに払い戻しを受けます。もちろん、購入する前に、弊社の学習教材で無料のトライアルサービスを提供しています。ウェブサイトにログインしている限り、無料でトライアル質問バンクをダウンロードできます。CIMAPRO15-P01-X1-ENGテストエンジンを試した後、お客様はそれらを気に入るはずと信じています。

CIMAPRO15-P01-X1-ENG練習問題は学生に適用されるだけでなく、サラリーマンと職場の退役軍人にも適用されます。私たちの学習教材は、すべての人が学び理解することができるようにするために、非常に勉強しやすいです。CIMAPRO15-P01-X1-ENG実際のテストはまたお客様が教科書の読書の煩わしさを避けることができます。その上練習問題をする過程ですべての重要な知識を習得させます。CIMAPRO15-P01-X1-ENGテストエンジンを選択した理由は以下の通りです。

デモをダウンロードする

CIMA P1 - Management Accounting Question Tutorial 認定 CIMAPRO15-P01-X1-ENG 試験問題:

1. Explain why sensitivity analysis is useful when dealing with uncertainty in project appraisal.
Select all the true statements.

A) Sensitivity analysis enables a company to determine the effect of changes to fixed costs on the planned outcome
B) In project appraisal, in analysis can be made of all the key variables to ascertain by how much each variable would need to change before the net present value (NPV) reaches 100% i.e. the maximum point.
C) In project appraisal, an analysis can be made if all the key variables to ascertain by how much variable would need to change before the net present value (NPV) reaches zero i.e. the indifference point.
D) Sensitivity analysis enables a company to determine the effect of changes to variables on the planned outcome

2. 'A zero-based budgeting system involves establishing decision packages that are then ranked in order of their relative importance in meeting the organization's objectives'.
Which of the following is true regarding he difficulties that a not-for-profit organization may experience when trying to rank decision packages.
Select ALL true statements.

A) Some of these packages will be mutually inclusive and will require management to select the best solution to the issue involved.
B) In a public sector body, for example, decision packages will relate profit making activities.
C) Each decision package is evaluated. Its costs are compared to its benefits and net present values or other measures calculated.
D) Management may decide to accept packages even though the activity was done last year. In this way the organization is said to be starting from a 100% cost base with each package given due consideration.
E) The activities that are being proposed in a budget are described in decision packages. There will often be more than one decision package proposed for an activity.
F) Some of these packages will be inclusive and will require operations to select the best solution to the issue involved.
G) Management may decide to reject packages even though the activity was done last year. In this way the organization is said to be starting from a zero base with each package given due consideration.
H) The activities that are being proposed in a budget are described in variable packages. There will often be more less than one decision package proposed for an activity.
I) In a public sector body, for example, decision packages will relate to very disparate activities.

3. JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

* Refer to your answer in the previous question.
The optimal solution to the previous question shows that the shadow prices of skilled labour and direct material A are as follows:
Skilled labour $ Nil Direct Material A $11.70
Explain the relevance of these values to the management of JRL.
Select ALL the true statements.

A) In a situation such as this, where a number of resources are scarce, the shadow price of any particular scarce resource will depend on whether or not the resource is not binding.
B) The shadow price equals the additional contribution that would be earned from one extra unit of a scarce resource.
C) The shadow price for skilled labour is NIL because although there is a shortage of skilled labour it does have a constraining effect on output of JR as other resources are more scarce.
D) The decrease in contribution as a result of this change is the value of the shadow price of material A. The shadow price thus represents the maximum premium that should be paid for an additional unit of material A.
E) Since material A is one of the binding constraints, if the availability of material A could be increased by one unit, this would change the optimal plan.

4. A company has budgeted to produce 5,000 units of Product B per month. The opening and closing inventories of Product B for next month are budgeted to be 400 units and 900 units respectively. The budgeted selling price and variable production costs per unit for Product B are as follows:

Total budgeted fixed production overheads are $29,500 per month. The company absorbs fixed production overheads on the basis of the budgeted number of units produced. The budgeted profit for Product B for next month, using absorption costing, is $20,700.
Prepare a marginal costing statement which shows the budgeted profit for Product B for next month.
What was the difference between the profit calculation using marginal costing and the profit calculation using absorption costing?

A) $2950
B) $3010
C) $2750
D) $2870
E) $3610

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

質問と回答：