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The document presents exam-style multiple-choice questions covering holding inventory costs, symptoms of overtrading, early settlement discount interest rate calculation using compound interest over a 365-day year, and the definition of a certificate of deposit. 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Loss of goodwill as a result of being unable to complete customer orders due to lack of inventory  \nB. Insurance cost of inventory  \nC. Storage cost of inventory  \nD. Interest on cash invested in inventory  \nAnswer A  \n[http://www.cimadumps.us/p1-management-accounting](http://www.cimadumps.us/p1-management-accounting)  \nQuestion 2  \nWhich of the following is not a symptom of overtrading?  \nA. Increasing levels of inventory  \nB. Increasing levels of trade receivables  \nC. Increasing levels of current liabilities  \nD. Increasing levels of long term borrowings  \nAnswer D  \n[http://www.cimadumps.us/p1-management-accounting](http://www.cimadumps.us/p1-management-accounting)  \nQuestion 3  \nWhich ONE of the following is NOT considered to be a cost of holding inventory?  \nA. Loss of goodwill as a result of being unable to complete customer orders due to lack of inventory  \nB. Insurance cost of inventory  \nC. Storage cost of inventory  \nD. Interest on cash invested in inventory  \nAnswer A  \n[http://www.cimadumps.us/p1-management-accounting](http://www.cimadumps.us/p1-management-accounting)  \nQuestion 4  \nA company is considering offering its customers an early settlement discount. The company currently receives payments from customers on average 65 days after the invoice date. The company is considering offering a 2% early settlement discount for payment within 30 days of the invoice date. The effective annual interest rate of the early settlement discount using compound interest methodology and assuming a 365 day year is:  \nA. 22.94%  \nB. 20.86%  \nC. 23.45%  \nD. 27.85%  \nAnswer C  \n[http://www.cimadumps.us/p1-management-accounting](http://www.cimadumps.us/p1-management-accounting)  \nQuestion 5  \nA certificate of deposit is best described as:  \nA. A debt instrument which offers a fixed rate of interest over a fixed period of time and with a fixed redemption value.  \nB. A negotiable instrument which provides evidence of a fixed term deposit with a bank.  \nC. A document which sets out a commitment to deposit a sum of money at a specified point in time.  \nD. A certificate which shows ownership of part of the share capital of a company.  \nAnswer A  \n[http://www.cimadumps.us/p1-management-accounting](http://www.cimadumps.us/p1-management-accounting)  \nQuestion 6  \nAB is preparing its cash budget for the next quarter. Which of the following items should NOT be included in the cash budget?  \nA. Payment of tax due on last year’s profits  \nB. Gain on the disposal of a piece of machinery  \nC. Repayment of the capital amount of a loan  \nD. Receipt of interest from short term investments  \nAnswer B  \n[http://www.cimadumps.us/p1-management-accounting](http://www.cimadumps.us/p1-management-accounting)","cbCaicEnci07FqQR","https://ap.wps.com/l/cbCaicEnci07FqQR","pdf",331678,15,"English","# Cima P1 Exam Dumps\n## Top Features of Cima P1 Exam Dumps\n## Sample Questions Answers\n## Question 1\n## Question 2\n## Question 3\n## Question 4\n## Question 5\n## Question 6","[{\"question\":\"Which option is NOT considered a cost of holding inventory?\",\"answer\":\"The document’s Question 1/3 indicates option A is NOT considered a cost of holding inventory, with the provided answer as A.\"},{\"question\":\"What is not a symptom of overtrading according to the sample questions?\",\"answer\":\"Question 2 states that option D is not a symptom of overtrading, and the provided answer is D.\"},{\"question\":\"Which items should NOT be included in a cash budget?\",\"answer\":\"In Question 6, the document indicates option B should not be included in the cash budget, and the provided answer is B.\"}]","Cima P1 Exam Dumps Real Questions with Correct Answers - Practice Questions | PDF",38]