CIMA CIMAPRO15-P01-X1-ENG合格問題「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合格問題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。 NewValidDumpsの CIMAのCIMAPRO15-P01-X1-ENG合格問題試験トレーニング資料は高度に認証されたIT領域の専門家の経験と創造を含めているものです。その権威性は言うまでもありません。 今の社会の中で、ネット上で訓練は普及して、弊社は試験問題集を提供する多くのネットの一つでございます。

CIMA Certification CIMAPRO15-P01-X1-ENG もちろんありますよ。

また、購入する前に、無料でCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial合格問題のPDF版デモをダウンロードでき、信頼性を確認することができます。 NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG テスト難易度試験トレーニング資料は豊富な経験を持っているIT専門家が研究したものです。君がCIMAのCIMAPRO15-P01-X1-ENG テスト難易度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。

君が選んだのはNewValidDumps、成功を選択したのに等しいです。NewValidDumpsを選ぶかどうか状況があれば、弊社の無料なサンプルをダウンロードしてから、決めても大丈夫です。こうして、弊社の商品はどのくらいあなたの力になるのはよく分かっています。

CIMA CIMAPRO15-P01-X1-ENG合格問題 - 試験に失敗したら、全額で返金する承諾があります。

NewValidDumpsは最高な品質で最速なスピードでCIMAのCIMAPRO15-P01-X1-ENG合格問題認定試験の資料を更新するサイトでございます。もしかすると君はほかのサイトもCIMAのCIMAPRO15-P01-X1-ENG合格問題認証試験に関する資料があるのを見つけた、比較したらNewValidDumpsが提供したのがいちばん全面的で品質が最高なことがわかりました。

すべては豊富な内容があって各自のメリットを持っています。あなたは各バーションのCIMAのCIMAPRO15-P01-X1-ENG合格問題試験の資料をダウンロードしてみることができ、あなたに一番ふさわしいバーションを見つけることができます。

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/

NewValidDumpsは100%でCIMAのCompTIA XK0-005「P1 - Management Accounting Question Tutorial」認定試験に合格するのを保証いたします。 我々NewValidDumpsはCIMAのIBM C1000-162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。 Pegasystems PEGACPSA23V1 - NewValidDumpsのことに興味があったらネットで提供した部分資料をダウンロードしてください。 たとえば、ベストセラーのCIMA　Oracle 1z0-071問題集は過去のデータを分析して作成ます。 SAP C-TADM-23-JPN - 弊社の無料なサンプルを遠慮なくダウンロードしてください。

Updated: May 27, 2022