擁有高價值的 P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 題庫

想要通過 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 認證考試並不是僅僅依靠與考試相關的書籍就可以辦到的，與其盲目地學習考試要求的相關知識，不如做一些有價值的 P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 試題。而本網站可以為您提供一個明確的和特殊的解決方案，提供詳細的 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 考試重點的問題和答案。我們的專家來自不同地區有經驗的技術專家編寫 P1 - Management Accounting Question Tutorial 考古題。CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 考古題是我們經過多次測試和整理得到的擬真題，確保考生順利通過 CIMAPRO15-P01-X1-ENG 考試。

空想可以使人想出很多絕妙的主意，但卻辦不了任何事情。所以當你苦思暮想的如何通過 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 認證考試，還不如打開您的電腦，點擊我們網站，您就會看到您最想要的東西，價格非常優惠，品質可以保證，而且保證通過 CIMAPRO15-P01-X1-ENG 考試。

我们能為很多參加 CIMA CIMAPRO15-P01-X1-ENG 認證考試的考生提供具有針對性的培訓方案，包括考試之前的模擬測試，針對性教學課程，和與真實考試有95%相似性的練習題及答案。快將我們的 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 加入您的購車吧！

提供最新的 P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 題庫資訊

您買了 CIMA 的 P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 題庫產品，我們會全力幫助您通過 CIMAPRO15-P01-X1-ENG 認證考試，而且還有免費的一年更新升級服務。如果官方改變了 CIMA P1 - Management Accounting Question Tutorial 認證考試的大綱，我們會立即通知客戶。如果有我們的軟體有任何更新版本，都會立即推送給客戶。CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 是可以承諾幫您成功通過第一次 CIMAPRO15-P01-X1-ENG 認證考試。

最新的 P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 考題培訓資料是所有的互聯網培訓資源裏最頂尖的培訓資料，我們題庫的知名度度是很高的，這都是許多考生使用過最新 CIMA P1 - Management Accounting Question Tutorial 考題培訓資料所得到的成果，如果您也使用 P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 最新考題培訓資料，我們可以給您100%成功的保障，若是沒有通過，我們將保證退還全部購買費用，為了廣大考生的切身利益，我們絕對是信的過的。

親愛的廣大考生，想通過 CIMA CIMAPRO15-P01-X1-ENG 考試嗎？最新 CIMAP1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 參考資料都可以給你很大的幫助，該 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 培訓資料是個不錯的選擇，本站包涵大量考生所需要的考題集，完全可以讓考生輕松獲取 CIMA Certification 證書。

P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 題庫成就輝煌事業

當您懷疑自己的知識水準，而在考試之前惡補時，您是否想到如何能讓自己信心百倍的通過這次 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 認證考試，不要著急，我們網站就是唯一能讓您通過 CIMAPRO15-P01-X1-ENG 考試的培訓資料網站，P1 - Management Accounting Question Tutorial 學習資料包括試題及答案，它的通過率很高，有了 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 題庫資料，您就可以跨出您的第一步，獲得 CIMA Certification 認證，您職業生涯的輝煌時期將要開始了。

CIMA 的 P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 題庫產品是對 CIMAPRO15-P01-X1-ENG 考試提供針對性培訓的資料，能讓您短時間內補充大量的IT方面的專業知識，讓您為 CIMAPRO15-P01-X1-ENG 認證考試做好充分的準備。擁有 CIMA Certification 證書可以幫助在IT領域找工作的人獲得更好的就業機會，也將會為成功的IT事業做好鋪墊。

通過了 CIMA P1 - Management Accounting Question Tutorial 認證考試是有很多好處的。因為有了 CIMA Certification 認證證書就可以提高收入。拿到了 CIMA Certification 認證證書的人往往要比沒有證書的同行工資高很多。可是 CIMAPRO15-P01-X1-ENG 認證考試不是很容易通過的，所以 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 題庫是一個可以幫助您增長收入的學習資料。

購買後，立即下載 CIMAPRO15-P01-X1-ENG 試題 (P1 - Management Accounting Question Tutorial): 成功付款後, 我們的體統將自動通過電子郵箱將你已購買的產品發送到你的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查你的垃圾郵件。）

最新的 CIMA Certification CIMAPRO15-P01-X1-ENG 免費考試真題:

1. A company has to choose between three mutually exclusive projects. Market research has shown that customers could react to the projects in three different ways depending on their preferences. There is a 30% chance that customers will exhibit preferences 1, a 20% chance they will exhibit preferences 2 and a 50% chance they will exhibit preferences 3. The company uses expected value to make this type of decision.
The net present value of each of the possible outcomes is as follows:

A market research company believes it can provide perfect information about the preferences of customers in this market.
What is the maximum amount that should be paid for the information from the market research company?

A) $125 000
B) $145 000
C) $135 000
D) $140 000

2. 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) $3610
B) $3010
C) $2950
D) $2870
E) $2750

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

4. 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 = 500 T = 700
C) Contract: R = 250, T = 360 and Market: R = 660 T = 720
D) Contract: R = 250, T = 360 and Market: R = 600 T = 710
E) Contract: R = 250, T = 360 and Market: R = 500 T = 710

5. 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 $376, Medium $2341, Large $986
B) Profit Per Machine using ABC: Small $166, Medium $1241, Large $746
C) Profit Per Machine using ABC: Small $176, Medium $1341, Large $946
D) Profit Per Machine using ABC: Small $196, Medium $1191, Large $1046
E) Profit Per Machine using ABC: Small $1076, Medium $1041, Large $1946
F) Profit Per Machine using ABC: Small $186, Medium $1441, Large $2046

問題與答案：

問題 #1 答案： D

問題 #2 答案： C

問題 #3 答案： A,C,E

問題 #4 答案： B

問題 #5 答案： B