NewValidDumpsのITエリートたちは彼らの専門的な目で、最新的なCIMAのCIMAPRO15-P01-X1-ENG受験資格試験トレーニング資料に注目していて、うちのCIMAのCIMAPRO15-P01-X1-ENG受験資格問題集の高い正確性を保証するのです。もし君はいささかな心配することがあるなら、あなたはうちの商品を購入する前に、NewValidDumpsは無料でサンプルを提供することができます。なぜ受験生のほとんどはNewValidDumpsを選んだのですか。 NewValidDumpsの問題集を購入したら、あなたの試験合格率が100%を保証いたします。もし試験に失敗したら、弊社が全額で返金いたします。 CIMAのCIMAPRO15-P01-X1-ENG受験資格認定試験に合格することはきっと君の職業生涯の輝い将来に大変役に立ちます。

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

NewValidDumps が提供したCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial受験資格問題集は実践の検査に合格したもので、最も良い品質であなたがCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial受験資格認定試験に合格することを保証します。 あなたは弊社の高品質CIMA　CIMAPRO15-P01-X1-ENG 問題と解答試験資料を利用して、一回に試験に合格します。NewValidDumpsのCIMA　CIMAPRO15-P01-X1-ENG 問題と解答問題集は専門家たちが数年間で過去のデータから分析して作成されて、試験にカバーする範囲は広くて、受験生の皆様のお金と時間を節約します。

この認証を持っていたら、あなたは、高レベルのホワイトカラーの生活を送ることができます。実力を持っている人になって、他の人に尊敬されることもできます。NewValidDumpsはCIMAのCIMAPRO15-P01-X1-ENG受験資格試験トレーニング資料を提供できます。

CIMA CIMAPRO15-P01-X1-ENG受験資格 - NewValidDumpsを選ぶのは成功を選ぶのに等しいです。

NewValidDumpsが提供したCIMAのCIMAPRO15-P01-X1-ENG受験資格トレーニング資料を利用したら、CIMAのCIMAPRO15-P01-X1-ENG受験資格認定試験に受かることはたやすくなります。NewValidDumpsがデザインしたトレーニングツールはあなたが一回で試験に合格することにヘルプを差し上げられます。 NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG受験資格トレーニング資料即ち問題と解答をダウンロードする限り、気楽に試験に受かることができるようになります。まだ困っていたら、我々の試用版を使ってみてください。ためらわずに速くあなたのショッピングカートに入れてください。でないと、絶対後悔しますよ。

正しい方法は大切です。我々NewValidDumpsは一番効果的な方法を探してあなたにCIMAのCIMAPRO15-P01-X1-ENG受験資格試験に合格させます。

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/

IBM C1000-177 - あなたが自分のキャリアでの異なる条件で自身の利点を発揮することを助けられます。 IT業界で働いている多くの人はCIMAのSalesforce Energy-and-Utilities-Cloud試験の準備が大変だと知っています。 試験の準備をするためにNewValidDumpsのCIMAのSnowflake ARA-C01試験トレーニング資料を買うのは冒険的行為と思ったとしたら、あなたの人生の全てが冒険なことになります。 ほかの人がインタネットでゲームを遊んでいるとき、あなたはオンラインでCIMAのHP HP2-I59の問題集をすることができます。 IT認定試験の中でどんな試験を受けても、NewValidDumpsのMicrosoft SC-100J試験参考資料はあなたに大きなヘルプを与えることができます。

Updated: May 27, 2022