CIMAPRO15-P01-X1-ENG 題庫產品免費試用

我們為你提供通过 CIMA CIMAPRO15-P01-X1-ENG 認證的有效題庫，來贏得你的信任。實際操作勝于言論，所以我們不只是說，還要做，為考生提供 CIMA CIMAPRO15-P01-X1-ENG 試題免費試用版。你將可以得到免費的 CIMAPRO15-P01-X1-ENG 題庫DEMO，只需要點擊一下，而不用花一分錢。完整的 CIMA CIMAPRO15-P01-X1-ENG 題庫產品比試用DEMO擁有更多的功能，如果你對我們的試用版感到滿意，那么快去下載完整的 CIMA CIMAPRO15-P01-X1-ENG 題庫產品，它不會讓你失望。

雖然通過 CIMA CIMAPRO15-P01-X1-ENG 認證考試不是很容易，但是還是有很多通過的辦法。你可以選擇花大量的時間和精力來鞏固考試相關知識，但是 Sfyc-Ru 的資深專家在不斷的研究中，等到了成功通過 CIMA CIMAPRO15-P01-X1-ENG 認證考試的方案，他們的研究成果不但能順利通過CIMAPRO15-P01-X1-ENG考試，還能節省了時間和金錢。所有的免費試用產品都是方便客戶很好體驗我們題庫的真實性，你會發現 CIMA CIMAPRO15-P01-X1-ENG 題庫資料是真實可靠的。

免費一年的 CIMAPRO15-P01-X1-ENG 題庫更新

為你提供購買 CIMA CIMAPRO15-P01-X1-ENG 題庫產品一年免费更新，你可以获得你購買 CIMAPRO15-P01-X1-ENG 題庫产品的更新，无需支付任何费用。如果我們的 CIMA CIMAPRO15-P01-X1-ENG 考古題有任何更新版本，都會立即推送給客戶，方便考生擁有最新、最有效的 CIMAPRO15-P01-X1-ENG 題庫產品。

通過 CIMA CIMAPRO15-P01-X1-ENG 認證考試是不簡單的，選擇合適的考古題資料是你成功的第一步。因為好的題庫產品是你成功的保障，所以 CIMA CIMAPRO15-P01-X1-ENG 考古題就是好的保障。CIMA CIMAPRO15-P01-X1-ENG 考古題覆蓋了最新的考試指南，根據真實的 CIMAPRO15-P01-X1-ENG 考試真題編訂，確保每位考生順利通過 CIMA CIMAPRO15-P01-X1-ENG 考試。

優秀的資料不是只靠說出來的，更要經受得住大家的考驗。我們題庫資料根據 CIMA CIMAPRO15-P01-X1-ENG 考試的變化動態更新，能夠時刻保持題庫最新、最全、最具權威性。如果在 CIMAPRO15-P01-X1-ENG 考試過程中變題了，考生可以享受免費更新一年的 CIMA CIMAPRO15-P01-X1-ENG 考題服務，保障了考生的權利。

安全具有保證的 CIMAPRO15-P01-X1-ENG 題庫資料

在談到 CIMAPRO15-P01-X1-ENG 最新考古題，很難忽視的是可靠性。我們是一個為考生提供準確的考試材料的專業網站，擁有多年的培訓經驗，CIMA CIMAPRO15-P01-X1-ENG 題庫資料是個值得信賴的產品，我們的IT精英團隊不斷為廣大考生提供最新版的 CIMA CIMAPRO15-P01-X1-ENG 認證考試培訓資料，我們的工作人員作出了巨大努力，以確保考生在 CIMAPRO15-P01-X1-ENG 考試中總是取得好成績，可以肯定的是，CIMA CIMAPRO15-P01-X1-ENG 學習指南是為你提供最實際的認證考試資料，值得信賴。

CIMA CIMAPRO15-P01-X1-ENG 培訓資料將是你成就輝煌的第一步，有了它，你一定會通過眾多人都覺得艱難無比的 CIMA CIMAPRO15-P01-X1-ENG 考試。獲得了 CIMA Certification 認證，你就可以在你人生中點亮你的心燈，開始你新的旅程，展翅翱翔，成就輝煌人生。

選擇使用 CIMA CIMAPRO15-P01-X1-ENG 考古題產品，離你的夢想更近了一步。我們為你提供的 CIMA CIMAPRO15-P01-X1-ENG 題庫資料不僅能幫你鞏固你的專業知識，而且還能保證讓你一次通過 CIMAPRO15-P01-X1-ENG 考試。

購買後，立即下載 CIMAPRO15-P01-X1-ENG 題庫 (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您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

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

1. PL currently earns an annual contribution of $2,880,000 from the sale of 90,000 units of product B. Fixed costs are $800,000 per annum.
The management of PL is considering reducing the selling price per unit to $48. The estimated levels of demand at the revised selling price and the probabilities of them occurring are as follows:

Calculate the probability that the profit will increase from its current level if the selling price is reduced to $48.

A) The probability therefore that the contribution will exceed $2,880,000 is 70%.
B) The probability therefore that the contribution will exceed $2,880,000 is 90%.
C) The probability therefore that the contribution will exceed $2,880,000 is 50%.
D) The probability therefore that the contribution will exceed $2,880,000 is 40%.

2. 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.
How will a manufacturing resource planning system improve the planning of purchases and production for the company?
Select ALL the correct answers.

A) It seeks to ensure that resources are available just before they are needed by the next stage of production or dispatch. It also seeks to ensure that resources are delivered only when required so that raw material inventory is kept to a minimum.
B) The traditional approach to determine material requirements is to monitor inventories constantly; whenever they fall to a predetermined level, a preset order is placed to replenish them. This traditional approach (involving re-order levels and economic order quantity calculations originates in the pre-computer era.
C) The technique will not enable managers to track orders through the manufacturing process and will not assist the purchasing and production control departments to move the right amount of material or sub- assemblies at the right time to the right place.
D) A manufacturing resource planning approach to the management of all the company's manufacturing
resources including inventory, labour and machine capacity.
E) The correct inventory management system relies on the assumption that there is constant demand. An MRP system begins with the setting of a master production schedule specifying both the timing and quantity demanded of each of the finished goods items and then works backwards to determine the resource requirements at each stage of the production process.
F) It aims to generate an estimation of materials requirements after taking account of the number of employees quality and waste. The TQS model can be used within MRP provided that the major assumption in the TQS model of constant demand applies.

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 yield variance?

A) The material yield variance was $155 500 A
B) The material yield variance was $175 500 A
C) The material yield variance was $155 000 A
D) The material yield variance was $175 000 A
E) The material yield variance was $98 500 A

4. 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

5. 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 C
B) Project B
C) Project D
D) Project A

問題與答案：