CIMA CIMAPRO15-P01-X1-ENG

購入すると一年間の無料更新サービスを享有します！

JPshikenのCIMAPRO15-P01-X1-ENG教材を購入すれば、一年間の無料更新サービスを与えています。試験問題集が変更されると、JPshikenはすぐにあなたにメールでCIMAPRO15-P01-X1-ENG問題集の最新版を送ります。最新のCIMAPRO15-P01-X1-ENG試験問題を知りたい場合、試験に合格したとしてもJPshikenは無料で問題集を更新してあげます。

ここまでになるまだ不安がありましたら、JPshikenを利用する前に、一部の問題と解答を無料にダウンロードしてみることもできます。

一言で言えば、JPshikenのCIMAPRO15-P01-X1-ENG試験トレーニング資料はあなたの成功への第一歩です。この資料を持っていたら、CIMAPRO15-P01-X1-ENG認定試験に合格することができるようになります。あなたは新しい旅を始めることができ、人生の輝かしい実績を実現することができます。JPshikenを選ぶのは、成功を選ぶということになります。

さあ、JPshikenを信じって、自分の道路を踏み始めましょう！

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最近、より多くの人たちがCIMA CIMAPRO15-P01-X1-ENG資格を取得したいです。IT認定試験によって、自分の能力を高め、職場で地位を確保することを求めています。ならJPshikenのCIMA CIMAPRO15-P01-X1-ENG試験問題集はあなたが成功へのショートカットを与えます。

JPshikenは君に向けてCIMAPRO15-P01-X1-ENGの専門知識を提供いたします。JPshikenの専門家チームは彼らの知識や経験を利用してあなたの知識を広めることを助けています。だからJPshikenはきっとあなたの一番良い選択肢です。

JPshikenのCIMA CIMAPRO15-P01-X1-ENG問題集を使用すれば絶対100％試験を合格することができます。

適切なトレーニングをすれば成功の保証になれます。何を選ぶのは非常に重要なことです。JPshikenはとても人気がありますから、それを選ばない理由はないです。JPshikenのCIMAのCIMAPRO15-P01-X1-ENG認証試験の問題集はソフトウェアベンダーがオーソライズした製品で、カバー率が高くて、あなたの大量の時間とエネルギーを節約できます。JPshikenの問題集には、実際の試験に出る可能性がある問題が全部含まれていますから、問題集における問題を覚える限り、簡単に試験に受かります。問題集の命中率は100％になって、利用する人はすべて試験を合格することを保証できます。

CIMA CIMAPRO15-P01-X1-ENG 試験シラバストピック:

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

1. Assume that you have made profit calculations based on standard profit calculation methods and activity based costing methods.
In which ways will this information be beneficial to the management team?
Select all the true statements.

A) Operational analysis will provide information to management on how costs can be incurred and managed.
B) Under an activity based costing system the various support activities that are involved in the process of making products or providing services are identified.
C) Through the tracing of costs to product in this way ABC establishes less accurate costs for the product or service.
D) The cost drivers that cause a change to the cost of activities are also identified and used as the basis to attach activity costs to a particular product or service.
E) The identification of cost drivers provides information to management to enable them to take actions to improve the overall profitability of the company.

2. 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) 45.0%
B) 55,6%
C) 54.3%
D) 184.0%

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

4. Explain the advantages of management participation in budget setting and the potential problems that may arise in the use of the resulting budget as a control mechanism.
Select all the correct answers.

A) Another purpose of a budget is to set targets to motivate managers and optimize their performance.
B) The participation of managers in the budget setting process has several advantages. Managers are more likely to be motivated to achieve the target if they have participated in setting process has several advantages. managers are more likely to be motivated to achieve the target if they have participated in setting the target.
C) Participation in budget setting can cause problems; in particular, managers may attempt to negotiate budgets that they feel are easy to achieve which gives rise to "budget padding" or budgetary slack.
D) Participation in budget setting can reduce the information asymmetry gap that can arise when targets are imposed by senior management. Imposed targets are likely to make managers feel demotivated and alienated and result in poor performance.
E) A purposes of budgeting is to act as a control mechanism, with actual results being compared against budget.
F) Managers will not 'empire build' because they don't believe that the size of their budget reflects their importance within the organization.

5. A company's budget for the next period shows that it would breakeven at sales revenue of $800,000 and fixed costs of $320,000.
The sales revenue needed to achieve a profit of $200,000 in the next period would be:

A) $1,400,000
B) $1,950,000
C) $1,300,000
D) $1,780,000
E) $1,390,000

質問と回答：