IT職員のあなたは毎月毎月のあまり少ない給料を持っていますが、暇の時間でひたすら楽しむんでいいですか。CIMA　CIMAPRO15-P01-X1-ENGオンライン試験試験認定書はIT職員野給料増加と仕事の昇進にとって、大切なものです。それで、我々社の無料のCIMA　CIMAPRO15-P01-X1-ENGオンライン試験デモを参考して、あなたに相応しい問題集を入手します。 我々の目的はあなたにCIMAのCIMAPRO15-P01-X1-ENGオンライン試験試験に合格することだけです。試験に失敗したら、弊社は全額で返金します。 私たちのCIMAPRO15-P01-X1-ENGオンライン試験試験問題を利用し、ほかの資料が克服できない障害を克服できます。

CIMA Certification CIMAPRO15-P01-X1-ENG NewValidDumpsは君のもっともよい選択ですよ。

CIMA Certification CIMAPRO15-P01-X1-ENGオンライン試験 - P1 - Management Accounting Question Tutorial 弊社の商品が好きなのは弊社のたのしいです。 NewValidDumpsを選択したら、成功が遠くではありません。NewValidDumpsが提供するCIMAのCIMAPRO15-P01-X1-ENG 日本語版受験参考書認証試験問題集が君の試験に合格させます。

NewValidDumps を選択して１００％の合格率を確保することができて、もし試験に失敗したら、NewValidDumpsが全額で返金いたします。

CIMA CIMAPRO15-P01-X1-ENGオンライン試験 - あなたに予想外の良い効果を見せられますから。

あなたはインターネットでCIMAのCIMAPRO15-P01-X1-ENGオンライン試験認証試験の練習問題と解答の試用版を無料でダウンロードしてください。そうしたらあなたはNewValidDumpsが用意した問題集にもっと自信があります。早くNewValidDumpsの問題集を君の手に入れましょう。

NewValidDumps は各受験生のニーズを知っていて、あなたがCIMAPRO15-P01-X1-ENGオンライン試験認定試験に受かることに有効なヘルプを差し上げます。あなたが首尾よく試験に合格するように、我々は最も有利な価格と最高のクオリティーを提供して差し上げます。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
A flexible budget is a budget that is:
A. continuously updated by adding a further accounting period when the earliest accounting period has expired
B. changed in response to changes in costs
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
Answer: D
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-30/

QUESTION NO: 2
CH is a building supplies company that sells products to trade and private customers.
Budget data for each of the six months to March are given below:
80% of the value of credit sales is received in the month after sale, 10% two months after sale and 8% three months after sale. The balance is written off as a bad debt.
75% of the value of credit purchases is paid in the month after purchase and the remaining 25% is paid two months after purchase.
All other operating costs are paid in the month they are incurred.
CH has placed an order for four new forklift trucks that will cost $25,000 each. The scheduled payment date is in February.
The cash balance at 1 January is estimated to be $15,000.
Prepare a cash budget for each of the THREE months of January, February and March.
Select All the correct answers.
A. The total receipts in January will be $320 000
B. The total receipts in January will be $245 000
C. The total payments in February will be $405 000
D. Total payments in March will be $323 000
Answer: A,D
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-13/

QUESTION NO: 3
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 traditional contribution approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:
A. F, D, F
B. D, E, F
C. E, D, F
D. D, E, F
Answer: A

QUESTION NO: 4
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 = $112,118; Distance related costs for next year = $59,699
B. Parcel related cost for next year = $109,118; Distance related costs for next year = $89,699
C. Parcel related cost for next year = $115,306; Distance related costs for next year = $31,590
D. Parcel related cost for next year = $105,306; Distance related costs for next year = $30,590
E. Parcel related cost for next year = $112,308; Distance related costs for next year = $79,590
Answer: A
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-29/

QUESTION NO: 5
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.
Discuss the benefits of flexible budgeting for planning and control purposes.
Select all the true statements.
A. The fixed budget however provides more insight into actual performance.
B. A fixed budget will provide meaningful control information when actual activity differs from budget and variable costs are significant.
C. Reporting against a fixed budget tells management nothing about the efficiency of operations.
D. If actual sales revenue is compared to a fixed budget it is possible to tell whether a favourable sales variance is due to an increase in units sold or an increase in sales price.
E. If sales volumes were well above budget, adverse variable cost variances will probably be reported, against the fixed budget, since more variable costs have to be incurred to support the higher level of activity.
F. If a flexible budget is prepared then the budget variances calculated will provide a better indication of performance since actual results will be compared against an appropriate benchmark.
Answer: C,E,F
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-105-3/

Fortinet NSE7_SDW-7.2 - NewValidDumpsはまた一年間に無料なサービスを更新いたします。 NewValidDumpsのCIMAのCitrix 1Y0-403試験トレーニング資料はあなたが完全に問題と問題に含まれているコンセプトを理解できることを保証しますから、あなたは気楽に一回で試験に合格することができます。 弊社のSAP E_ACTAI_2403のトレーニング資料を買ったら、一年間の無料更新サービスを差し上げます。 SAP C_BW4H_214 - あなたが自分のキャリアでの異なる条件で自身の利点を発揮することを助けられます。 認証専門家や技術者及び全面的な言語天才がずっと最新のCIMAのISC CISSP-JP試験を研究していますから、CIMAのISC CISSP-JP認定試験に受かりたかったら、NewValidDumpsのサイトをクッリクしてください。

Updated: May 27, 2022