擁有超高命中率的 P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 題庫資料

P1 - Management Accounting Question Tutorial 題庫資料擁有有很高的命中率，也保證了大家的考試的合格率。因此 CIMA P1 - Management Accounting Question Tutorial-CIMAPRO15-P01-X1-ENG 最新考古題得到了大家的信任。如果你仍然在努力學習為通過 P1 - Management Accounting Question Tutorial 考試，我們 CIMA P1 - Management Accounting Question Tutorial-CIMAPRO15-P01-X1-ENG 考古題為你實現你的夢想。我們為你提供最新的 CIMA P1 - Management Accounting Question Tutorial-CIMAPRO15-P01-X1-ENG 學習指南，通過實踐的檢驗，是最好的品質，以幫助你通過 P1 - Management Accounting Question Tutorial-CIMAPRO15-P01-X1-ENG 考試，成為一個實力雄厚的IT專家。

我們的 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 認證考試的最新培訓資料是最新的培訓資料，可以幫很多人成就夢想。想要穩固自己的地位，就得向專業人士證明自己的知識和技術水準。CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 認證考試是一個很好的證明自己能力的考試。

在互聯網上，你可以找到各種培訓工具，準備自己的最新 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 考試，但是你會發現 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 考古題試題及答案是最好的培訓資料，我們提供了最全面的驗證問題及答案。是全真考題及認證學習資料，能夠幫助妳一次通過 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 認證考試。

為 P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 題庫客戶提供跟踪服務

我們對所有購買 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 題庫的客戶提供跟踪服務，確保 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 考題的覆蓋率始終都在95％以上，並且提供2種 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 考題版本供你選擇。在您購買考題後的一年內，享受免費升級考題服務，並免費提供給您最新的 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 試題版本。

CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 的訓練題庫很全面，包含全真的訓練題，和 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 真實考試相關的考試練習題和答案。而售後服務不僅能提供最新的 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 練習題和答案以及動態消息，還不斷的更新 P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 題庫資料的題目和答案，方便客戶對考試做好充分的準備。

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。）

最優質的 P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 考古題

在IT世界裡，擁有 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 認證已成為最合適的加更簡單的方法來達到成功。這意味著，考生應努力通過考試才能獲得 P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 認證。我們很好地體察到了你們的願望，並且為了滿足廣大考生的要求，向你們提供最好的 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 考古題。如果你選擇了我們的 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 考古題資料，你會覺得拿到 CIMA 證書不是那麼難了。

我們網站每天給不同的考生提供 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 考古題數不勝數，大多數考生都是利用了 P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 培訓資料才順利通過考試的，說明我們的 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 題庫培訓資料真起到了作用，如果你也想購買，那就不要錯過，你一定會非常滿意的。一般如果你使用 CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 針對性復習題，你可以100%通過 P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 認證考試。

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

1.
Calculate the sensitivity of the investment decision to a change in the annual fixed costs.
By how much should the present value of the fixed cost increase, before this project is not viable?

A) $9050
B) $8675
C) $6390
D) $7698

2. QR uses an activity based budgeting (ABB) system to budget product costs. It manufactures two products, product Q and product R. The budget details for these two products for the forthcoming period are as follows:

The total budgeted cost of setting up the machines is $74,400.
Select TWO potential benefits of using an activity based budgeting system.

A) Activity based budgeting provides a clear framework for understanding the link between turnover and the level of activity.
B) Activity based budgeting allows the identification of value added and non-value added activity and ensures that any budget cuts are made to non-value added activities.
C) Activity based budgeting is useful for the review of quality systems utilization.
D) Activity based budgeting allows the ranking of activities and the determination of how limited resources should be allocated across competing activities.

3. 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 mix variance for August is:

A) $ 1, 540 Adverse
B) $ 1, 288 Favourable
C) $ 1, 540 Adverse
D) $ 1, 540 Favourable

4. Explain why sensitivity analysis is useful when dealing with uncertainty in project appraisal.
Select all the true statements.

A) Sensitivity analysis enables a company to determine the effect of changes to fixed costs on the planned outcome
B) Sensitivity analysis enables a company to determine the effect of changes to variables on the planned outcome
C) In project appraisal, an analysis can be made if all the key variables to ascertain by how much variable would need to change before the net present value (NPV) reaches zero i.e. the indifference point.
D) In project appraisal, in analysis can be made of all the key variables to ascertain by how much each variable would need to change before the net present value (NPV) reaches 100% i.e. the maximum point.

5. 'Public sector organizations are often judged by their economy, efficiency and effectiveness. Consequently, they should use an approach to budgeting other than incremental budgeting.' Required:
Explain ONE advantage and TWO disadvantages of public sector organizations using incremental budgeting.
Select all true statements.

A) Public sector organizations tend to be fairly complex and in many cases outputs cannot be measured in monetary terms therefore the link between inputs and outputs is difficult to establish. An incremental approach can therefore provide a cost effective approach to budgeting.
B) The incremental approach encourages managers in public sector organizations to look at the efficiency and effectiveness of activities undertaken.
C) The incremental approach means that budget holders in public sector organizations will be encouraged to use up this year's budget will be as high as possible.
D) Under an incremental approach to budgeting, existing operations and the current budgeted allowance for these existing activities are taken as the base level for preparing the budget.
E) An incremental; approach is not as easy and fast to implement than other forms of budgeting approaches e.g. zero based budgeting.
F) The main advantage of incremental budgeting is that the cost of past activities becomes fixed and any inefficiencies or wastage is perpetuated.

問題與答案：