語言易於理解

作為一個行業新人，專業書籍中那些難以理解的單詞和表達常常讓你感到懊惱，但CIMAPRO15-P01-X1-ENG練習材料將幫助你完美地解決這個問題。由學習材料聘請的行業專家，將通過示例，圖表等解釋所有難以理解的專業詞彙。 CIMAPRO15-P01-X1-ENG實際測試中使用的所有語言都非常簡單易懂。使用我們的學習資料，您不必擔心您無法理解解專業書籍的內容。你也不需要花費昂貴的學費去輔導班。 CIMAPRO15-P01-X1-ENG測試引擎可以幫助您解決學習中的所有問題。

CIMAPRO15-P01-X1-ENG練習材料不僅適用於學生，也適用於上班族;不僅適用於工作的退伍軍人，也適用於新招募的新人。我們的學習材料使用非常簡單易懂的語言，以確保所有人都能學習和理解。 CIMAPRO15-P01-X1-ENG真正的考試也可以讓你避免課本閱讀的枯燥，但讓你掌握練習過程中的所有重要知識。選擇CIMAPRO15-P01-X1-ENG測試引擎的原因如下。

下載最新試用版

保證100％通過

我們相信所有購買CIMAPRO15-P01-X1-ENG練習材料的學生只要能夠按照我們的學習材料提供的內容，每天進行學習，並通過模擬考試定期自我檢驗，就能順利通過專業資格考試。一旦您不幸使用我們的CIMAPRO15-P01-X1-ENG真實考試題庫未通過考試，我們將全額退款。退款流程非常簡單。只要您向員工提供您的成績單，您很快就會收到退款。當然，在您購買之前，我們的學習資料將為您提供免費試用服務，只要您登錄我們的網站，您就可以免費下載我們的試用版。我相信在您嘗試CIMAPRO15-P01-X1-ENG測試引擎後，您會愛上它們。

最省時最高效的學習方法

我們的CIMAPRO15-P01-X1-ENG練習材料有三種不同版本：PDF，軟件版本和APP在線版本。它們為不同的考生提供了選擇其研究方法的可能性。如果您是辦公室工作人員，您可以在地鐵或公交車上學習CIMAPRO15-P01-X1-ENG真實考試的在線版本；如果你是一名學生，你可以在排隊吃飯時復習；如果你是家庭主婦，你可以在孩子睡覺時學習。同時，我們的學習資料支持離線學習，避免了沒有網絡就無法學習的情況。同時，使用CIMAPRO15-P01-X1-ENG測試引擎進行審核，讓您從標題中就能查看知識點，不僅可以讓您更深刻地記住知識點，還可以讓您避免閱讀書籍的枯燥過程。

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

2. A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.


Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.

A) The variable cost per tray = $0.75; The fixed cost = $ 490 000
B) The variable cost per tray = $0.85; The fixed cost = $ 530 000
C) The variable cost per tray = $0.65; The fixed cost = $ 550 000
D) The variable cost per tray = $0.45; The fixed cost = $ 320 000

3. Explain THREE benefits that organizations gain from using budgetary planning and control systems.
Select ALL the true statements.

A) The budget ensures actions of different parts of the organization are coordinated are reconciled otherwise managers take actions for the benefit of their own part of organization that may not benefit the organization as a whole.
B) The budget acts as a variable mechanism, with actual results being compared with budget.
C) Another benefit of budgeting is to set targets to motivate managers and optimize their performance.
D) It provides a standard which managers may be motivated to achieve. It can also encourage inefficiency
and conflict between managers particularly if the budget is imposed from above, whereby it may act as a threat rather than as a challenge.
E) The budget is a useful device of influencing an operator's thoughts and motivating operators to perform in line with the organization's marketing budget.
F) Budgeting forces an organization's management to look ahead and set performance targets.
G) The budget provides an external benchmark against which performance against which performance can be evaluated.

4. A flexible budget is a budget that is:

A) changed in response to changes in the level of activity
B) continuously updated by adding a further accounting period when the earliest accounting period has expired
C) set prior to the control period and not subsequently changed in response to changes in activity period has expired
D) changed in response to changes in costs

5. A company produces three products D, E and F. The statement below shows the selling price and product costs per unit for each product, based on a traditional absorption costing system.

Each of the products is produced using Process A which has a maximum capacity of 2,500 hours per period.
If a throughput accounting approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:

A) F, D, E
B) E, D, F
C) D, F, E
D) D, E, F

問題與答案：