ホーム > CIMA > CIMA Certification > CIMAPRO15-P01-X1-ENG

CIMA CIMAPRO15-P01-X1-ENG 問題集

試験コード：CIMAPRO15-P01-X1-ENG

試験名称：P1 - Management Accounting Question Tutorial

最近更新時間：2025-07-14

問題と解答：全67問

CIMAPRO15-P01-X1-ENG 無料でデモをダウンロード：

PDF版 Demo ソフト版 Demo オンライン版 Demo

無料問題集CIMAPRO15-P01-X1-ENG 資格取得

質問 1：
XY can choose from four mutually exclusive projects. The projects will each last for one year and their net cash inflows will be determined by market conditions. The forecast net cash inflows for each of the possible outcomes are shown below.

If the company applies the maximax criterion the project chosen would be:
A. Project A
B. Project D
C. Project C
D. Project B
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 2：
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 = 650 T = 710
B. Contract: R = 250, T = 360 and Market: R = 660 T = 720
C. Contract: R = 250, T = 360 and Market: R = 600 T = 710
D. Contract: R = 250, T = 360 and Market: R = 500 T = 710
E. Contract: R = 250, T = 360 and Market: R = 500 T = 700
正解：E
解説: (Topexam メンバーにのみ表示されます)

質問 3：
TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:

The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively. TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
What was the material price planning variance for ingredient B?
A. The material price planning variance - Ingredient B was $57 000 F
B. The material price planning variance - Ingredient B was $54 000 F
C. The material price planning variance - Ingredient B was $59 000 F
D. The material price planning variance - Ingredient B was $64 000 F
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 4：
GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:

Prepare a statement that reconciles the budgeted contribution with the actual contribution for October. Your statement should show the variances in as much detail as possible.
What was the actual contribution for October?
A. $ 1,198,000
B. $ 1,324,000
C. $ 1,414,000
D. $ 1,594,000
E. $ 1,494,000
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 5：
A medium-sized manufacturing company, which operates in the electronics industry, has employed a firm of consultants to carry out a review of the company's planning and control systems. The company presently uses a traditional incremental budgeting system and the inventory management system is based on economic order quantities (EOQ) and reorder levels. The company's normal production patterns have changed significantly over the previous few years as a result of increasing demand for customized products. This has resulted in shorter production runs and difficulties with production and resource planning. The consultants have recommended the implementation of activity based budgeting and a manufacturing resource planning system to improve planning and resource management.
What are the benefits for the company that could occur following the introduction of an activity based budgeting system?
Select ALL the correct answers.
A. The approach under an Activity based Budgeting System is to make arbitrary cuts in order to meet overall financial targets.
B. Under a traditional incremental budgeting system the focus is on existing resources and operations.
Adjustments are then made for changes in activity and price which results in past inefficiencies being perpetuated. Under an activity based budgeting system, only resources that are needed to perform activities required to meet the budgeted production and sales volumes are included.
C. Activity based techniques including activity based budgeting focus on the outputs of a process rather than the input to the process. This approach provides a clear framework for understanding the link between costs and the level of activity. It allows the ranking of activities and the determination of how limited resources should be allocated across competing activities.
D. Activity Based Budgeting Systems present costs under functional headings i.e. the emphasis is on the nature of the cost. The weakness if this approach is that it gives little indication of the link between the level of activity and the cost incurred.
E. Under an activity based budgeting system, resource allocation is linked to the strategic plan and is prepared after considering alternative strategies. This approach ensures that new activities that are required to meet the company's strategic objectives are included in the budget.
正解：B,C,E
解説: (Topexam メンバーにのみ表示されます)

質問 6：
A decision maker that makes decisions using the minimax regret criterion would be classified as:
A. Risk spreading
B. Risk neutral
C. Risk seeking
D. Risk averse
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 7：
XY can choose from four mutually exclusive projects. The projects will each last for one year and their net cash inflows will be determined by market conditions. The forecast net cash inflows for each of the possible outcomes are shown below.

If the company applies the maximin criterion the project chosen would be:
A. Project A
B. Project D
C. Project C
D. Project B
正解：A
解説: (Topexam メンバーにのみ表示されます)

弊社は無料CIMA CIMAPRO15-P01-X1-ENGサンプルを提供します

お客様は問題集を購入する時、問題集の質量を心配するかもしれませんが、我々はこのことを解決するために、お客様に無料CIMAPRO15-P01-X1-ENGサンプルを提供いたします。そうすると、お客様は購入する前にサンプルをダウンロードしてやってみることができます。君はこのCIMAPRO15-P01-X1-ENG問題集は自分に適するかどうか判断して購入を決めることができます。

CIMAPRO15-P01-X1-ENG試験ツール：あなたの訓練に便利をもたらすために、あなたは自分のペースによって複数のパソコンで設置できます。

弊社のCIMA CIMAPRO15-P01-X1-ENGを利用すれば試験に合格できます

弊社のCIMA CIMAPRO15-P01-X1-ENGは専門家たちが長年の経験を通して最新のシラバスに従って研究し出した勉強資料です。弊社はCIMAPRO15-P01-X1-ENG問題集の質問と答えが間違いないのを保証いたします。

この問題集は過去のデータから分析して作成されて、カバー率が高くて、受験者としてのあなたを助けて時間とお金を節約して試験に合格する通過率を高めます。我々の問題集は的中率が高くて、100％の合格率を保証します。我々の高質量のCIMA CIMAPRO15-P01-X1-ENGを利用すれば、君は一回で試験に合格できます。

一年間の無料更新サービスを提供します

君が弊社のCIMA CIMAPRO15-P01-X1-ENGをご購入になってから、我々の承諾する一年間の更新サービスが無料で得られています。弊社の専門家たちは毎日更新状態を検査していますから、この一年間、更新されたら、弊社は更新されたCIMA CIMAPRO15-P01-X1-ENGをお客様のメールアドレスにお送りいたします。だから、お客様はいつもタイムリーに更新の通知を受けることができます。我々は購入した一年間でお客様がずっと最新版のCIMA CIMAPRO15-P01-X1-ENGを持っていることを保証します。

安全的な支払方式を利用しています

Credit Cardは今まで全世界の一番安全の支払方式です。少数の手続きの費用かかる必要がありますとはいえ、保障があります。お客様の利益を保障するために、弊社のCIMAPRO15-P01-X1-ENG問題集は全部Credit Cardで支払われることができます。

領収書について：社名入りの領収書が必要な場合、メールで社名に記入していただき送信してください。弊社はPDF版の領収書を提供いたします。

弊社は失敗したら全額で返金することを承諾します

我々は弊社のCIMAPRO15-P01-X1-ENG問題集に自信を持っていますから、試験に失敗したら返金する承諾をします。我々のCIMA CIMAPRO15-P01-X1-ENGを利用して君は試験に合格できると信じています。もし試験に失敗したら、我々は君の支払ったお金を君に全額で返して、君の試験の失敗する経済損失を減少します。

TopExamは君にCIMAPRO15-P01-X1-ENGの問題集を提供して、あなたの試験への復習にヘルプを提供して、君に難しい専門知識を楽に勉強させます。TopExamは君の試験への合格を期待しています。

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

1. GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:

Calculate the following variances for October, taking account of the more detailed information regarding the labour mix:
(i) The total labour efficiency variance
(ii) The total labour mix variance
(iii) The total labour yield variance
Select the correct statements.

A) Labour mix variance: $ 63 000 A
B) Labour efficiency variance: $ 78 000 F
C) Labour yield variance: $ 144 000 A
D) Labour efficiency variance: $ 98 000 A
E) Labour mix variance: $ 66 000 F
F) Labour efficiency variance: $ 78 000 A
G) Labour efficiency variance: $ 88 000 F
H) Labour mix variance: $ 75 000 F

2. EF manufactures and sells three products, X, Y and Z. The following production overhead costs are budgeted for next year:

Required:
Calculate the total budgeted production overhead cost for each product using activity based budgeting.

A) The total budgeted production overhead cost was $ 1 305 000
B) The total budgeted production overhead cost was $ 1 188 000
C) The total budgeted production overhead cost was $ 1 258 000
D) The total budgeted production overhead cost was $ 1 285 000
E) The total budgeted production overhead cost was $ 2 195 000

3. A company is considering whether to develop an overseas market for its products. The cost of developing the new market is estimated to be $250,000. There is a 70% probability that the development of the new market will succeed and a 30% probability that the development of the new market will fail and no further expenditure will be incurred.
If the market development is successful, the profit from the new market will depend on prevailing exchange rates. There is a 50% chance that exchange rates will be in line with expectations and a profit of $500,000 will be made. There is a 20% chance that exchange rates will be favorable and a profit of $630,000 will be made and a 30% chance that exchange rates will be adverse and a profit of $100,000 will be made.
The profit figures stated are before taking account of the development costs of $250,000.
Use a decision tree to decide whether the company should develop an overseas market for its products.
Select one correct answer.

A) There is 70% chance that the project will fail.
B) There is a chance to make $506 000 profit.
C) There may be a loss of $110 000.
D) The overseas market should be developed.
E) The overseas market should not be developed.
F) There is 65% chance that the project will fail.

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

5. 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 yield variance for August is:

A) $1,340 A
B) $1,590 A
C) $1,840 A
D) $1,340 F
E) $1,740 A

質問と回答：

質問 # 1
正解： C、E、F

質問 # 2
正解： B

質問 # 3
正解： D

質問 # 4
正解： D

質問 # 5
正解： E

CIMAPRO15-P01-X1-ENG 関連試験: CIMAPRO15-E03-X1-ENG - E3 - Strategic Management Question Tutorial; CIMAPRA19-P03-1 - CIMA Risk Management Exam; F1 - Financial Reporting; CIMAPRA19-E02-1 - CIMA E2 Managing Performance Exam; BA4 - Fundamentals of Ethics - Corporate Governance and Business Law

連絡方法: [email protected] サポート

人気のベンダー: Apple; Avaya; CIW; FileMaker; Lotus; Lpi; OMG; SNIA; Symantec; XML Master; Zend-Technologies; The Open Group; H3C; 3COM; ACI

TopExam問題集を選ぶ理由は何でしょうか？: 品質保証TopExamは我々の専門家たちの努力によって、過去の試験のデータが分析されて、数年以来の研究を通して開発されて、多年の研究への整理で、的中率が高くて99％の通過率を保証することができます。; 一年間の無料アップデートTopExamは弊社の商品をご購入になったお客様に一年間の無料更新サービスを提供することができ、行き届いたアフターサービスを提供します。弊社は毎日更新の情況を検査していて、もし商品が更新されたら、お客様に最新版をお送りいたします。お客様はその一年でずっと最新版を持っているのを保証します。; 全額返金弊社の商品に自信を持っているから、失敗したら全額で返金することを保証します。弊社の商品でお客様は試験に合格できると信じていますとはいえ、不幸で試験に失敗する場合には、弊社はお客様の支払ったお金を全額で返金するのを承諾します。(全額返金); ご購入の前の試用TopExamは無料なサンプルを提供します。弊社の商品に疑問を持っているなら、無料サンプルを体験することができます。このサンプルの利用を通して、お客様は弊社の商品に自信を持って、安心で試験を準備することができます。