世の中に去年の自分より今年の自分が優れていないのは立派な恥です。それで、IT人材として毎日自分を充実して、CIMAPRO15-P01-X1-ENG受験記対策問題集を学ぶ必要があります。弊社のCIMAPRO15-P01-X1-ENG受験記対策問題集はあなたにこのチャンスを全面的に与えられます。 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受験記対策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。 また、CIMAPRO15-P01-X1-ENG受験記対策問題集に疑問があると、メールで問い合わせてください。

CIMA Certification CIMAPRO15-P01-X1-ENG 弊社の商品が好きなのは弊社のたのしいです。

CIMA Certification CIMAPRO15-P01-X1-ENG受験記対策 - P1 - Management Accounting Question Tutorial もし試験に不合格になる場合があれば、私たちが全額返金することを保証いたします。 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。

おそらくあなたはお金がかかって買ったソフトが役に立たないのを心配しています。我々NewValidDumpsのあなたに開発するCIMAのCIMAPRO15-P01-X1-ENG受験記対策ソフトはあなたの問題を解決することができます。最初の保障はあなたに安心させる高い通過率で、第二の保護手段は、あなたは弊社のソフトを利用してCIMAのCIMAPRO15-P01-X1-ENG受験記対策試験に合格しないなら、我々はあなたのすべての支払を払い戻します。

CIMAのCIMA CIMAPRO15-P01-X1-ENG受験記対策試験は国際的に認可られます。

NewValidDumps のCIMAのCIMAPRO15-P01-X1-ENG受験記対策問題集はシラバスに従って、それにCIMAPRO15-P01-X1-ENG受験記対策認定試験の実際に従って、あなたがもっとも短い時間で最高かつ最新の情報をもらえるように、弊社はトレーニング資料を常にアップグレードしています。弊社のCIMAPRO15-P01-X1-ENG受験記対策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。もっと長い時間をもらって試験を準備したいのなら、あなたがいつでもサブスクリプションの期間を伸びることができます。

弊社のCIMAのCIMAPRO15-P01-X1-ENG受験記対策練習問題の通過率は他のサイトに比較して高いです。あなたは我が社のCIMAPRO15-P01-X1-ENG受験記対策練習問題を勉強して、試験に合格する可能性は大きくなります。

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/

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CIPS L4M4試験を研究していますから、CIMAのCIPS L4M4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。 Microsoft SC-400 - 顧客の利益を保証するために、税金は弊社の方で支払います。 NewValidDumpsのCIMAのMicrosoft SC-200J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。 この問題に心配する必要がありませんし、我々社の無料に提供するCIMA　EC-COUNCIL 312-39PDF版を直接にダウンロードし、事前に体験できます。 Microsoft PL-600J - NewValidDumpsを選んだら、成功への扉を開きます。

Updated: May 27, 2022