The high pass rate for P1 - Management Accounting Question Tutorial latest study torrent

Many people are concerned about passing rate; our company makes solemn commitments that we are more professional and reliable than any company. P1 - Management Accounting Question Tutorial pass4sure exam pdf can test correctly about your present ability; you will receive specific practices and special service. At the same time, you can interact with other customers about CIMA P1 - Management Accounting Question Tutorial exam, which is beneficial to you study. We have a good command to the examination questions, so you can trust us.

Free updating after buying our P1 - Management Accounting Question Tutorial latest study torrent

Our company is absorbed in developing a better P1 - Management Accounting Question Tutorial exam for our customers. All staff are putting into many times to work for you good experience. After you buy our P1 - Management Accounting Question Tutorial pass4sure exam pdf, we will continue the service for you. Once we upgrade our CIMAPRO15-P01-X1-ENG exam download training, you will receive the installation package at once. We make promise that we will not charge for you, you will find no such good service than our company.

Various kinds of preferential discounts for customers

Everybody wants to buy a product which is concessional to them. Our company has a special preferential discount for our customers when they buy P1 - Management Accounting Question Tutorial latest study torrent. If you buy our products for a second time or introduce your friends for our CIMAPRO15-P01-X1-ENG free download torrent, we will give you some discounts. The best service will be waiting for you.

We will be appreciated it if you choose our CIMA P1 - Management Accounting Question Tutorial latest study torrent. You will enjoy the best service in our company. It's our pleasure to be here with you when you need our help. Please try not to hesitate; act on your initial instincts.

Good privacy protection for customers

One of the important questions facing our society today is: privacy protection. Personal information is of vital importance to everyone. Once our information are been stolen by attackers and platforms, we will face many unsafe elements in terms of money, family and so on. When you buy CIMA P1 - Management Accounting Question Tutorial pass4sure pdf torrent, we will assume the responsibility to protect all customers’ personal information. CIMAPRO15-P01-X1-ENG exam system has strict defend system. No attackers will know your personal information.

In modern society, this industry is developing increasingly. Many companies would like to employ people who have a good command of technology. As more and more people take part in CIMA P1 - Management Accounting Question Tutorial exams, there are more and more false information. Our company provides you with the best products. P1 - Management Accounting Question Tutorial certificate is a powerful support when you complete with other candidates. Your chance of being enrolled is larger than any other people who are not qualified by our P1 - Management Accounting Question Tutorial certification. In addition, when you enter the desired company, you have a better chance of being promoted by your big boss. P1 - Management Accounting Question Tutorial pass4sure study guide can help you in all aspects, the necessary knowledge and professional skills. You will feel that your ability is lifted quickly.

After purchase, Instant Download CIMA CIMAPRO15-P01-X1-ENG valid dumps (P1 - Management Accounting Question Tutorial): Upon successful payment, Our systems will automatically send the product you have purchased to your mailbox by email. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)

CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. 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) 55,6%
B) 54.3%
C) 184.0%
D) 45.0%

2. A company is preparing its annual budget and is estimating the number of units of Product W that it will sell in each quarter of year 2. Past experience has shown that the trend for sales of the product is represented by the following relationship:

Calculate the expected unit sales of Product W for each quarter of year 2, after adjusting for seasonal variations using the multiplicative model.

A) The sales forecast for year 2 Quarter 4 = 25,100 units
B) The sales forecast for year 2 Quarter 4 = 35,100 units
C) The sales forecast for year 2 Quarter 4 = 22,600 units
D) The sales forecast for year 2 Quarter 4 = 38,100 units

3. LM operates a parcel delivery service. Last year its employees delivered 15,120 parcels and travelled 120,960 kilometers. Total costs were $194,400.
LM has estimated that 70% of its total costs are variable with activity and that 60% of these costs vary with the number of parcels and the remainder vary with the distance travelled.
LM is preparing its budget for the forthcoming year using an incremental budgeting approach and has produced the following estimates:
* All costs will be 3% higher than the previous year due to inflation
* Efficiency will remain unchanged
* A total of 18,360 parcels will be delivered and 128,800 kilometers will be travelled.
Calculate the following costs to be included in the forthcoming year's budget:
(i) the total variable costs related to the number of parcels delivered.
(ii) the total variable costs related to the distance travelled.

A) Parcel related cost for next year = $112,308; Distance related costs for next year = $79,590
B) Parcel related cost for next year = $105,306; Distance related costs for next year = $30,590
C) Parcel related cost for next year = $109,118; Distance related costs for next year = $89,699
D) Parcel related cost for next year = $112,118; Distance related costs for next year = $59,699
E) Parcel related cost for next year = $115,306; Distance related costs for next year = $31,590

4. 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 $98 500 A
B) The material yield variance was $175 000 A
C) The material yield variance was $155 000 A
D) The material yield variance was $175 500 A
E) The material yield variance was $155 500 A

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 the current basis for charging the costs of support activities to machines.

A) The profit per machine for the medium machine was: $1276
B) The profit per machine for the medium machine was: $1250
C) The profit per machine for the medium machine was: $1376
D) The profit per machine for the medium machine was: $1350

Solutions: