NewValidDumpsを選ぶなら、絶対に後悔させません。CIMAのCIMAPRO15-P01-X1-ENG一発合格認定試験に合格するのは簡単なことではありませんか。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG一発合格試験トレーニング資料を選ぶなら、一回で認定試験に合格するの可能性は高いです。 CIMAのCIMAPRO15-P01-X1-ENG一発合格試験に失敗しても、我々はあなたの経済損失を減少するために全額で返金します。我々の承諾だけでなく、お客様に最も全面的で最高のサービスを提供します。 あなたはNewValidDumpsの学習教材を購入した後、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。

CIMA Certification CIMAPRO15-P01-X1-ENG あなたの満足度は、我々の行きているパワーです。

CIMA Certification CIMAPRO15-P01-X1-ENG一発合格 - P1 - Management Accounting Question Tutorial 弊社の資料を使って、１００％に合格を保証いたします。 我々CIMAPRO15-P01-X1-ENG 赤本合格率問題集の通過率は高いので、90％の合格率を保証します。あなたは弊社の高品質CIMA　CIMAPRO15-P01-X1-ENG 赤本合格率試験資料を利用して、一回に試験に合格します。

CIMA CIMAPRO15-P01-X1-ENG一発合格「P1 - Management Accounting Question Tutorial」認証試験に合格することが簡単ではなくて、CIMA CIMAPRO15-P01-X1-ENG一発合格証明書は君にとってはIT業界に入るの一つの手づるになるかもしれません。しかし必ずしも大量の時間とエネルギーで復習しなくて、弊社が丹精にできあがった問題集を使って、試験なんて問題ではありません。

あなたはCIMA CIMAPRO15-P01-X1-ENG一発合格試験のいくつかの知識に迷っています。

NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG一発合格試験問題資料は質が良くて値段が安い製品です。我々は低い価格と高品質の模擬問題で受験生の皆様に捧げています。我々は心からあなたが首尾よく試験に合格することを願っています。あなたに便利なオンラインサービスを提供して、CIMA CIMAPRO15-P01-X1-ENG一発合格試験問題についての全ての質問を解決して差し上げます。

CIMAPRO15-P01-X1-ENG一発合格はCIMAのひとつの認証で、CIMAPRO15-P01-X1-ENG一発合格がCIMAに入るの第一歩として、CIMAPRO15-P01-X1-ENG一発合格「P1 - Management Accounting Question Tutorial」試験がますます人気があがって、CIMAPRO15-P01-X1-ENG一発合格に参加するかたもだんだん多くなって、しかしCIMAPRO15-P01-X1-ENG一発合格認証試験に合格することが非常に難しいで、君はCIMAPRO15-P01-X1-ENG一発合格に関する試験科目の問題集を購入したいですか？

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 2
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: 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 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: 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/

NewValidDumpsのCIMAのNutanix NCP-MCI-6.5-JPN試験トレーニング資料はIT人員の皆さんがそんな目標を達成できるようにヘルプを提供して差し上げます。 Fortinet FCP_WCS_AD-7.4 - NewValidDumpsは提供した商品は君の成功を全力で助けさしたげます。 Netskope NSK300 - 夢を持ったら実現するために頑張ってください。 Microsoft DP-203 - しかし必ずしも大量の時間とエネルギーで復習しなくて、弊社が丹精にできあがった問題集を使って、試験なんて問題ではありません。 Lpi 102-500 - IT業種で仕事しているあなたは、夢を達成するためにどんな方法を利用するつもりですか。

Updated: May 27, 2022