Testpassport

 sales@testpassport.jp
調べる
かごの中身を見る
チェックアウト

下記はCIMA CIMAPRO15-P01-X1-ENG試験問題集は実際の試験問題のバージョンの一部です。 CIMA certification CIMAPRO15-P01-X1-ENG問題集 は実際の試験問題バージョンには67問になります。すべての実際の試験問題は、勉強者が最初の試みで成功することを保証できます。CIMAPRO15-P01-X1-ENG問題集の実際の試験問題でCIMA試験に不合格になった場合、全額で支払い手数料の払い戻しを受けられます。実際の試験問題をトレーニングしたいでしょうか？ では、トレーニングしましょう！

 CIMAPRO15-P01-X1-ENGフルバージョンを入手

問題#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. 54.3%
B. 45.0%
C. 55,6%
D. 184.0%

Explanation:
Reference: https://www.vrelearnonline.com/cima-p1-103-30/

問題#2

A master budget comprises the...

A. budgeted income statement and budgeted cash flow statement only.
B. budgeted income statement and budgeted balance sheet only.
C. budgeted income statement and budgeted capital expenditure only
D. budgeted income statement, budgeted balance sheet and budgeted cash flow statement only.

Explanation:
Reference:
https://www.vrelearnonline.com/cima-p1-103-29/

問題#3

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



* Refer to your answer in the previous question.
The optimal solution to the previous question shows that the shadow prices of skilled labour and direct material A are as follows:
Skilled labour $ Nil Direct Material A $11.70
Explain the relevance of these values to the management of JRL.
Select ALL the true statements.
A. The shadow price equals the additional contribution that would be earned from one extra unit of a scarce resource.
B. In a situation such as this, where a number of resources are scarce, the shadow price of any particular scarce resource will depend on whether or not the resource is not binding.
C. The shadow price for skilled labour is NIL because although there is a shortage of skilled labour it does have a constraining effect on output of JR as other resources are more scarce.
D. Since material A is one of the binding constraints, if the availability of material A could be increased by one unit, this would change the optimal plan.
E. The decrease in contribution as a result of this change is the value of the shadow price of material A. The shadow price thus represents the maximum premium that should be paid for an additional unit of material A.

A. AD

Explanation:
Reference: https://www.vrelearnonline.com/cima-p1-103-28/

問題#4

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. The solution from the graph is to produce 330 units of J and 280 units of
B. (A simplex solution shows the true optimum to be 332.333 units of J and 283.333 units of
C. )
D. The solution from the graph is to produce 310 units of J and 280 units of
E. (A simplex solution shows the true optimum to be 308.333 units of J and 283.333 units of
F. )
G. The solution from the graph is to produce 330 units of J and 290 units of
H. (A simplex solution shows the true optimum to be 332.333 units of J and 293.333 units of
I. )
J. The solution from the graph is to produce 315 units of J and 290 units of
K. (A simplex solution shows the true optimum to be 316.333 units of J and 293.333 units of
L. )
M. The solution from the graph is to produce 312 units of J and 295 units of
N. (A simplex solution shows the true optimum to be 312.333 units of J and 294.999 units of
O. )
P. The solution from the graph is to produce 317 units of J and 270 units of
Q. (A simplex solution shows the true optimum to be 316.666 units of J and 269.666 units of
R. )

Explanation:
Reference: https://www.vrelearnonline.com/cima-p1-103-27/

問題#5

Explain the advantages of management participation in budget setting and the potential problems that may arise in the use of the resulting budget as a control mechanism.
Select all the correct answers.

A. A purposes of budgeting is to act as a control mechanism, with actual results being compared against budget.
B. Another purpose of a budget is to set targets to motivate managers and optimize their performance.
C. The participation of managers in the budget setting process has several advantages. Managers are more likely to be motivated to achieve the target if they have participated in setting process has several advantages. managers are more likely to be motivated to achieve the target if they have participated in setting the target.
D. Participation in budget setting can reduce the information asymmetry gap that can arise when targets are imposed by senior management. Imposed targets are likely to make managers feel demotivated and alienated and result in poor performance.
E. Participation in budget setting can cause problems; in particular, managers may attempt to negotiate budgets that they feel are easy to achieve which gives rise to “budget padding” or budgetary slack.
F. Managers will not ‘empire build’ because they don’t believe that the size of their budget reflects their importance within the organization.

Explanation:
Reference: https://www.vrelearnonline.com/cima-p1-103-26/

試験コード: CIMAPRO15-P01-X1-ENG問題数量: 67 Q&As更新時間:  2026-10-06

  CIMAPRO15-P01-X1-ENGフルバージョンを入手
 約CIMAPRO15-P01-X1-ENG質問

トップ試験