CIMA CIMAPRO15-P01-X1-ENG 問題集

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. A company sells and services photocopying machines. Its sales department sells the machines and consumables, including ink and paper, and its service department provides an after sales service to its customers. The after sales service includes planned maintenance of the machine and repairs in the event of a machine breakdown. Service department customers are charged an amount per copy that differs depending on the size of the machine.
The company's existing costing system uses a single overhead rate, based on total sales revenue from copy charges, to charge the cost of the Service Department's support activities to each size of machine. The Service Manager has suggested that the copy charge should more accurately reflect the costs involved. The company's accountant has decided to implement an activity-based costing system and has obtained the following information about the support activities of the service department:

Calculate the annual profit per machine for each of the three sizes of machine using activity-based costing.

A) Profit Per Machine using ABC: Small $1076, Medium $1041, Large $1946
B) Profit Per Machine using ABC: Small $196, Medium $1191, Large $1046
C) Profit Per Machine using ABC: Small $376, Medium $2341, Large $986
D) Profit Per Machine using ABC: Small $176, Medium $1341, Large $946
E) Profit Per Machine using ABC: Small $186, Medium $1441, Large $2046
F) Profit Per Machine using ABC: Small $166, Medium $1241, Large $746

2. RFT, an engineering company, has been asked to provide a quotation for a contract to build a new engine.
The potential customer is not a current customer of RFT, but the directors of RFT are keen to try and win the contract as they believe that this may lead to more contracts in the future. As a result, they intend pricing the contract using relevant costs. The following information has been obtained from a two-hour meeting that the Production Director of RFT had with the potential customer. The Production Director is paid an annual salary equivalent to $1,200 per 8-hour day. 110 square meters of material A will be required. This is a material that is regularly used by RFT and there are 200 square meters currently in inventory. These were bought at a cost of
$12 per square meter. They have a resale value of $10.50 per square meter and their current replacement cost is $12.50 per square meter. 30 liters of material B will be required. This material will have to be purchased for the contract because it is not otherwise used by RFT. The minimum order quantity from the supplier is 40 liters at a cost of $9 per liter. RFT does not expect to have any use for any of this material that remains after this contract is completed. 60 components will be required. These will be purchased from HY. The purchase price is $50 per component. A total of 235 direct labour hours will be required. The current wage rate for the appropriate grade of direct labour is $11 per hour. Currently RFT has 75 direct labour hours of spare capacity at this grade that is being paid under a guaranteed wage agreement. The additional hours would need to be obtained by either (i) overtime at a total cost of $14 per hour; or (ii) recruiting temporary staff at a cost of $12 per hour. However, if temporary staff are used they will not be as experienced as RFT's existing workers and will require 10 hours supervision by an existing supervisor who would be paid overtime at a cost of $18 per hour for this work. 25 machine hours will be required. The machine to be used is already leased for a weekly leasing cost of $600. It has a capacity of 40 hours per week. The machine has sufficient available capacity for the contract to be completed. The variable running cost of the machine is $7 per hour. The company absorbs its fixed overhead costs using an absorption rate of $20 per direct labour hour.
Select ALL the true statements.

A) The cost for the production director meeting was a relevant cost.
B) The relevant cost is $7080
C) The relevant cost is $7100
D) The machine is currently being leased and it has spare capacity so it will either stand idle or be used on this work. The lease cost will be a relevant cost or $10 per hour.
E) The relevant cost is $7010
F) Material A was a relevant cost.
G) The company absorbs its fixed overhead costs using an absorption rate of $20 per direct labour hour. This is a relevant cost.
H) The components are to be purchased from HY at a cost of $50 each. This is a relevant cost because it is future expenditure that will be incurred as a result of the work being undertaken.
I) Material B was a relevant cost.

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:

Identify, using graphical linear programming, the weekly production schedule for products J and L that will maximize the profits of JRL during the next four weeks.

A) The solution from the graph is to produce 330 units of J and 280 units of L. (A simplex solution shows the true optimum to be 332.333 units of J and 283.333 units of L.)
B) The solution from the graph is to produce 330 units of J and 290 units of L. (A simplex solution shows the true optimum to be 332.333 units of J and 293.333 units of L.)
C) The solution from the graph is to produce 310 units of J and 280 units of L. (A simplex solution shows the true optimum to be 308.333 units of J and 283.333 units of L.)
D) The solution from the graph is to produce 317 units of J and 270 units of L. (A simplex solution shows the true optimum to be 316.666 units of J and 269.666 units of L.)
E) The solution from the graph is to produce 315 units of J and 290 units of L. (A simplex solution shows the true optimum to be 316.333 units of J and 293.333 units of L.)
F) The solution from the graph is to produce 312 units of J and 295 units of L. (A simplex solution shows the true optimum to be 312.333 units of J and 294.999 units of L.)

4. A master budget comprises the...

A) budgeted income statement, budgeted balance sheet and budgeted cash flow statement only.
B) budgeted income statement and budgeted cash flow statement only.
C) budgeted income statement and budgeted capital expenditure only
D) budgeted income statement and budgeted balance sheet only.

5. '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) 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.
B) Each decision package is evaluated. Its costs are compared to its benefits and net present values or other measures calculated.
C) 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.
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) In a public sector body, for example, decision packages will relate to very disparate activities.
F) 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.
G) In a public sector body, for example, decision packages will relate profit making activities.
H) Some of these packages will be mutually inclusive and will require management to select the best solution to the issue involved.
I) Some of these packages will be inclusive and will require operations to select the best solution to the issue involved.

質問と回答：