あなたのニーズをよく知っていていますから、あなたに試験に合格する自信を与えます。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG受験体験試験トレーニング資料を手に入れたら、我々は一年間の無料更新サービスを提供します。それはあなたがいつでも最新の試験資料を持てるということです。 人によって目標が違いますが、あなたにCIMA　CIMAPRO15-P01-X1-ENG受験体験試験に順調に合格できるのは我々の共同の目標です。この目標の達成はあなたがIT技術領域へ行く更なる発展の一歩ですけど、我々社NewValidDumps存在するこそすべての意義です。 NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG受験体験試験トレーニング資料は高品質のトレーニング資料で、１００パーセントの合格率を保証できます。

CIMA Certification CIMAPRO15-P01-X1-ENG 早くNewValidDumpsの問題集を君の手に入れましょう。

一日も早くCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial受験体験試験に合格したい？ NewValidDumpsが提供した問題と解答はIT領域のエリートたちが研究して、実践して開発されたものです。 君が後悔しないようにもっと少ないお金を使って大きな良い成果を取得するためにNewValidDumpsを選択してください。NewValidDumpsはまた一年間に無料なサービスを更新いたします。

目の前の本当の困難に挑戦するために、君のもっと質の良いCIMAのCIMAPRO15-P01-X1-ENG受験体験問題集を提供するために、私たちはNewValidDumpsのITエリートチームの変動からCIMAのCIMAPRO15-P01-X1-ENG受験体験問題集の更新まで、完璧になるまでにずっと頑張ります。私たちはあなたが簡単にCIMAのCIMAPRO15-P01-X1-ENG受験体験認定試験に合格するができるという目標のために努力しています。あなたはうちのCIMAのCIMAPRO15-P01-X1-ENG受験体験問題集を購入する前に、一部分のフリーな試験問題と解答をダンロードして、試用してみることができます。

CIMA CIMAPRO15-P01-X1-ENG受験体験 - 自分の幸せは自分で作るものだと思われます。

NewValidDumpsのCIMAPRO15-P01-X1-ENG受験体験問題集は多くの受験生に検証されたものですから、高い成功率を保証できます。もしこの問題集を利用してからやはり試験に不合格になってしまえば、NewValidDumpsは全額で返金することができます。あるいは、無料で試験CIMAPRO15-P01-X1-ENG受験体験問題集を更新してあげるのを選択することもできます。こんな保障がありますから、心配する必要は全然ないですよ。

もしあなたはCIMAのCIMAPRO15-P01-X1-ENG受験体験試験に準備しているなら、弊社NewValidDumpsのCIMAPRO15-P01-X1-ENG受験体験問題集を使ってください。現在、多くの外資系会社はCIMAのCIMAPRO15-P01-X1-ENG受験体験試験認定を持つ職員に奨励を与えます。

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/

SAP C_BW4H_211-JPN - なぜ受験生のほとんどはNewValidDumpsを選んだのですか。 CIMA　Scrum SPS試験はIT業界での人にとって、とても重要な能力証明である一方で、大変難しいことです。 NewValidDumpsのCIMAのCompTIA FC0-U61問題集を購入するなら、君がCIMAのCompTIA FC0-U61認定試験に合格する率は１００パーセントです。 自分の相応しい復習問題集バージョン（PDF版、ソフト版を、オンライン版）を選んで、ただ学習教材を勉強し、正確の答えを覚えるだけ、CIMA　Microsoft SC-400J資格認定試験に一度で合格できます。 購入した前の無料の試み、購入するときのお支払いへの保障、購入した一年間の無料更新CIMAのCisco 200-301試験に失敗した全額での返金…これらは我々のお客様への承諾です。

Updated: May 27, 2022