CIMAPRO15-P01-X1-ENGの無料問題集（67題）、CIMAPRO15-P01-X1-ENG認定試験参考書

CIMA CIMAPRO15-P01-X1-ENG 問題集

試験コード：CIMAPRO15-P01-X1-ENG

試験名称：P1 - Management Accounting Question Tutorial

最近更新時間：2024-11-16

問題と解答：全67問

CIMAPRO15-P01-X1-ENG 無料でデモをダウンロード：

PDF版 Demo ソフト版 Demo オンライン版 Demo

無料問題集CIMAPRO15-P01-X1-ENG 資格取得

質問 1：
JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

Identify, using graphical linear programming, the weekly production schedule for products J and L that will maximize the profits of JRL during the next four weeks.
A. Optimum plan (including major customer order) is therefore:
W 950 units
R 750 units
X 2,300 units
B. Optimum plan (including major customer order) is therefore:
W 900 units
R 700 units
X 2,100 units
C. Optimum plan (including major customer order) is therefore:
W 1, 000 units
R 600 units
X 2,000 units
D. Optimum plan (including major customer order) is therefore:
W 900 units
R 650 units
X 2,000 units
E. Optimum plan (including major customer order) is therefore:
W 910 units
R 800 units
X 2,200 units
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 2：
A marketing manager is trying to decide which of four potential selling prices to charge for a new product. The state of the economy is uncertain and may show signs of recession, growth or boom. The manager has prepared a regret matrix showing the regret for each of the possible outcomes depending on the decision made.

If the manager applies the minimax regret criterion to make decisions, which selling price would be chosen?
A. $40
B. $45
C. $55
D. $50
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 3：
A flexible budget is a budget that is:
A. changed in response to changes in costs
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 the level of activity
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 4：

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. $6390
B. $7698
C. $9050
D. $8675
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 5：
RS is a travel company providing daily tours of a major European capital city. The market is highly competitive and RS has commissioned some market research to help with the pricing decision for a new tour. The research identified the probability of three possible market conditions and the number of tickets that would be sold each day at three different price levels.

Demonstrate, using a decision tree and based on expected value, which ticket price RS should choose.
A. RS should charge a ticket price of $70.
B. RS should charge a ticket price of $75
C. RS should charge a ticket price of $90.
D. RS should charge a ticket price of $80.
E. RS should charge a ticket price of $100.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 6：
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.
Discuss the usefulness of the planning and operational variances calculated for TP's management.
Select ALL the TRUE statements.
A. The purchasing manager's performance can't be compared with the adjusted standards that reflect the conditions the manager actually operated under during the reporting period.
B. The use of planning and operational variances will enable TP's management to draw a distinction between variances caused by factors extraneous to the business and planning errors (planning variances) and variances caused by factors that are within the control of management (operational variances).
C. Standards that failed to anticipate known market trends when they were set will reflect faulty standard setting.
D. Where a revision of standards is required due to environmental changes that were not foreseeable at the time the budget was prepared, the planning variances are controllable.
E. If planning and operational variances are not distinguished, there is potential for dysfunctional behavior especially where the manager has been operating efficiently and performance is being judged by factors outside the manager's control. In the case of TP it became evident during the period that the prevailing market prices for materials were significantly less than those set during the budget process.
正解：B,C,E

質問 7：
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 yield variance for August is:
A. $1,340 A
B. $1,590 A
C. $1,840 A
D. $1,340 F
E. $1,740 A
正解：E
解説: (Topexam メンバーにのみ表示されます)

弊社は無料CIMA CIMAPRO15-P01-X1-ENGサンプルを提供します

お客様は問題集を購入する時、問題集の質量を心配するかもしれませんが、我々はこのことを解決するために、お客様に無料CIMAPRO15-P01-X1-ENGサンプルを提供いたします。そうすると、お客様は購入する前にサンプルをダウンロードしてやってみることができます。君はこのCIMAPRO15-P01-X1-ENG問題集は自分に適するかどうか判断して購入を決めることができます。

CIMAPRO15-P01-X1-ENG試験ツール：あなたの訓練に便利をもたらすために、あなたは自分のペースによって複数のパソコンで設置できます。

弊社のCIMA CIMAPRO15-P01-X1-ENGを利用すれば試験に合格できます

弊社のCIMA CIMAPRO15-P01-X1-ENGは専門家たちが長年の経験を通して最新のシラバスに従って研究し出した勉強資料です。弊社はCIMAPRO15-P01-X1-ENG問題集の質問と答えが間違いないのを保証いたします。

この問題集は過去のデータから分析して作成されて、カバー率が高くて、受験者としてのあなたを助けて時間とお金を節約して試験に合格する通過率を高めます。我々の問題集は的中率が高くて、100％の合格率を保証します。我々の高質量のCIMA CIMAPRO15-P01-X1-ENGを利用すれば、君は一回で試験に合格できます。

一年間の無料更新サービスを提供します

君が弊社のCIMA CIMAPRO15-P01-X1-ENGをご購入になってから、我々の承諾する一年間の更新サービスが無料で得られています。弊社の専門家たちは毎日更新状態を検査していますから、この一年間、更新されたら、弊社は更新されたCIMA CIMAPRO15-P01-X1-ENGをお客様のメールアドレスにお送りいたします。だから、お客様はいつもタイムリーに更新の通知を受けることができます。我々は購入した一年間でお客様がずっと最新版のCIMA CIMAPRO15-P01-X1-ENGを持っていることを保証します。

安全的な支払方式を利用しています

Credit Cardは今まで全世界の一番安全の支払方式です。少数の手続きの費用かかる必要がありますとはいえ、保障があります。お客様の利益を保障するために、弊社のCIMAPRO15-P01-X1-ENG問題集は全部Credit Cardで支払われることができます。

領収書について：社名入りの領収書が必要な場合、メールで社名に記入していただき送信してください。弊社はPDF版の領収書を提供いたします。

弊社は失敗したら全額で返金することを承諾します

我々は弊社のCIMAPRO15-P01-X1-ENG問題集に自信を持っていますから、試験に失敗したら返金する承諾をします。我々のCIMA CIMAPRO15-P01-X1-ENGを利用して君は試験に合格できると信じています。もし試験に失敗したら、我々は君の支払ったお金を君に全額で返して、君の試験の失敗する経済損失を減少します。

TopExamは君にCIMAPRO15-P01-X1-ENGの問題集を提供して、あなたの試験への復習にヘルプを提供して、君に難しい専門知識を楽に勉強させます。TopExamは君の試験への合格を期待しています。

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

1. 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 = $0.45; The fixed cost = $ 320 000
B) The variable cost per tray = $0.65; The fixed cost = $ 550 000
C) The variable cost per tray = $0.75; The fixed cost = $ 490 000
D) The variable cost per tray = $0.85; The fixed cost = $ 530 000

2. GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:

Prepare a statement that reconciles the budgeted contribution with the actual contribution for October. Your statement should show the variances in as much detail as possible.
What was the actual contribution for October?

A) $ 1,198,000
B) $ 1,324,000
C) $ 1,414,000
D) $ 1,594,000
E) $ 1,494,000

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.
Discuss the usefulness of the planning and operational variances calculated for TP's management.
Select ALL the TRUE statements.

A) The purchasing manager's performance can't be compared with the adjusted standards that reflect the conditions the manager actually operated under during the reporting period.
B) The use of planning and operational variances will enable TP's management to draw a distinction between variances caused by factors extraneous to the business and planning errors (planning variances) and variances caused by factors that are within the control of management (operational variances).
C) Standards that failed to anticipate known market trends when they were set will reflect faulty standard setting.
D) Where a revision of standards is required due to environmental changes that were not foreseeable at the time the budget was prepared, the planning variances are controllable.
E) If planning and operational variances are not distinguished, there is potential for dysfunctional behavior especially where the manager has been operating efficiently and performance is being judged by factors outside the manager's control. In the case of TP it became evident during the period that the prevailing market prices for materials were significantly less than those set during the budget process.

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

5. A decision maker that makes decisions using the minimax regret criterion would be classified as:

A) Risk spreading
B) Risk neutral
C) Risk seeking
D) Risk averse

質問と回答：

質問 # 1
正解： B

質問 # 2
正解： C

質問 # 3
正解： B、C、E

質問 # 4
正解： C

質問 # 5
正解： D