NewValidDumpsのCIMAPRO15-P01-X1-ENGテスト内容教材を購入したら、あなたは一年間の無料アップデートサービスを取得しました。試験問題集が更新されると、NewValidDumpsは直ちにあなたのメールボックスにCIMAPRO15-P01-X1-ENGテスト内容問題集の最新版を送ります。あなたは試験の最新バージョンを提供することを要求することもできます。 CIMA CIMAPRO15-P01-X1-ENGテスト内容認証試験について研究の資料がもっとも大部分になって、NewValidDumpsは早くてCIMA CIMAPRO15-P01-X1-ENGテスト内容認証試験の資料を集めることができます。弊社の専門家は経験が豊富で、研究した問題集がもっとも真題と近づいて現場試験のうろたえることを避けます。 NewValidDumpsはあなたが必要とするすべてのCIMAPRO15-P01-X1-ENGテスト内容参考資料を持っていますから、きっとあなたのニーズを満たすことができます。

CIMA Certification CIMAPRO15-P01-X1-ENG NewValidDumpsを選られば、成功しましょう。

君がCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorialテスト内容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。 君はまずネットで無料な部分のCIMA認証試験をダウンロードして現場の試験の雰囲気を感じて試験に上手になりますよ。CIMAのCIMAPRO15-P01-X1-ENG 認定資格認証試験に失敗したら弊社は全額で返金するのを保証いたします。

弊社のソフトを使用して、ほとんどのお客様は難しいと思われているCIMAのCIMAPRO15-P01-X1-ENGテスト内容試験に順調に剛角しました。これも弊社が自信的にあなたに商品を薦める原因です。もし弊社のソフトを使ってあなたは残念で試験に失敗したら、弊社は全額で返金することを保証いたします。

暇な時間だけでCIMAのCIMA CIMAPRO15-P01-X1-ENGテスト内容試験に合格したいのですか。

IT領域での主要な問題が質と実用性が欠くということを我々ははっきり知っています。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENGテスト内容の試験問題と解答はあなたが必要とした一切の試験トレーニング資料を準備して差し上げます。実際の試験のシナリオと一致で、选択問題（多肢選択問題）はあなたが試験を受かるために有効な助けになれます。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENGテスト内容「P1 - Management Accounting Question Tutorial」の試験トレーニング資料は検証した試験資料で、NewValidDumpsの専門的な実践経験に含まれています。

我々NewValidDumpsはCIMAのCIMAPRO15-P01-X1-ENGテスト内容試験問題集をリリースする以降、多くのお客様の好評を博したのは弊社にとって、大変な名誉なことです。また、我々はさらに認可を受けられるために、皆様の一切の要求を満足できて喜ぶ気持ちでずっと協力し、完備かつ精確のCIMAPRO15-P01-X1-ENGテスト内容試験問題集を開発するのに準備します。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 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.
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/

QUESTION NO: 2
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: 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
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:
Calculate the following variances for October, taking account of the more detailed information regarding the labour mix:
(i) The total labour efficiency variance
(ii) The total labour mix variance
(iii) The total labour yield variance
Select the correct statements.
A. Labour efficiency variance: $ 88 000 F
B. Labour efficiency variance: $ 78 000 F
C. Labour mix variance: $ 75 000 F
D. Labour efficiency variance: $ 78 000 A
E. Labour mix variance: $ 63 000 A
F. Labour mix variance: $ 66 000 F
G. Labour yield variance: $ 144 000 A
H. Labour efficiency variance: $ 98 000 A
Answer: D,F,G
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-17/

QUESTION NO: 5
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/

CompTIA 220-1101認定試験もIT領域の幅広い認証を取得しました。 ほんとんどお客様は我々NewValidDumpsのCIMA　EMC D-VXR-DY-01問題集を使用してから試験にうまく合格しましたのは弊社の試験資料の有効性と信頼性を説明できます。 NewValidDumpsはCIMAのCisco 200-201J認定試験に受かりたい各受験生に明確かつ顕著なソリューションを提供しました。 Cisco 300-630問題集を利用して試験に合格できます。 EMC D-VXR-DY-01 - NewValidDumpsの値段よりそれが創造する価値ははるかに大きいです。

Updated: May 27, 2022