NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENGテストサンプル問題試験トレーニング資料は豊富な経験を持っているIT専門家が研究したものです。君がCIMAのCIMAPRO15-P01-X1-ENGテストサンプル問題問題集を購入したら、私たちは一年間で無料更新サービスを提供することができます。もしCIMAのCIMAPRO15-P01-X1-ENGテストサンプル問題問題集は問題があれば、或いは試験に不合格になる場合は、全額返金することを保証いたします。 弊社のホームページでソフトのデモをダウンロードして利用してみます。我々の商品はあなたの認可を得られると希望します。 これも弊社が自信的にあなたに商品を薦める原因です。

CIMA Certification CIMAPRO15-P01-X1-ENG 躊躇わなく、行動しましょう。

この問題集の合格率は高いので、多くのお客様からCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorialテストサンプル問題問題集への好評をもらいました。 CIMAPRO15-P01-X1-ENG 学習資料資格証明書があれば、履歴書は他の人の履歴書より目立つようになります。現在、CIMAPRO15-P01-X1-ENG 学習資料資格証明書の知名度がますます高くなっています。

NewValidDumpsは同業の中でそんなに良い地位を取るの原因は弊社のかなり正確な試験の練習問題と解答そえに迅速の更新で、このようにとても良い成績がとられています。そして、弊社が提供した問題集を安心で使用して、試験を安心で受けて、君のCIMA CIMAPRO15-P01-X1-ENGテストサンプル問題認証試験の１００％の合格率を保証しますす。NewValidDumpsにたくさんのIT専門人士がいって、弊社の問題集に社会のITエリートが認定されて、弊社の問題集は試験の大幅カーバして、合格率が１００％にまで達します。

CIMA CIMAPRO15-P01-X1-ENGテストサンプル問題 - 弊社は君の試験の１００％合格率を保証いたします。

NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENGテストサンプル問題の試験問題は同じシラバスに従って、実際のCIMAのCIMAPRO15-P01-X1-ENGテストサンプル問題認証試験にも従っています。弊社はずっとトレーニング資料をアップグレードしていますから、提供して差し上げた製品は一年間の無料更新サービスの景品があります。あなたはいつでもサブスクリプションの期間を延長することができますから、より多くの時間を取って充分に試験を準備できます。NewValidDumpsというサイトのトレーニング資料を利用するかどうかがまだ決まっていなかったら、NewValidDumpsのウェブで一部の試験問題と解答を無料にダウンローしてみることができます。あなたに向いていることを確かめてから買うのも遅くないですよ。あなたが決して後悔しないことを保証します。

もし失敗したら、全額で返金を保証いたします。NewValidDumpsの問題集はIT専門家がCIMAのCIMAPRO15-P01-X1-ENGテストサンプル問題「P1 - Management Accounting Question Tutorial」認証試験について自分の知識と経験を利用して研究したものでございます。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 2
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: 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 = $112,118; 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: 4
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: 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/

CIMAのCWNP CWAP-404認定試験に受かるのはあなたの技能を検証することだけでなく、あなたの専門知識を証明できて、上司は無駄にあなたを雇うことはしないことの証明書です。 Salesforce PDX-101 - 弊社の資源はずっと改訂され、アップデートされていますから、緊密な相関関係があります。 CIPS L3M5 - IT認証は同業種の欠くことができないものになりました。 CIMAのSymantec 250-586試験問題集はNewValidDumpsのIT領域の専門家が心を込めて研究したものですから、NewValidDumpsのCIMAのSymantec 250-586試験資料を手に入れると、あなたが美しい明日を迎えることと信じています。 SAP E-S4CPE-2023 - NewValidDumpsに会ったら、最高のトレーニング資料を見つけました。

Updated: May 27, 2022