もし試験に準備するときに良いツールを使えば、多くの時間を節約することができるだけでなく、楽に試験に合格する保障を手にすることもできます。どんなツールかと聞きたいでしょう。それはもちろんNewValidDumpsのCIMAPRO15-P01-X1-ENG問題と解答問題集ですよ。 NewValidDumpsのCIMAPRO15-P01-X1-ENG問題と解答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。 学習教材がどんな問題があっても、あるいは君の試験を失敗したら、私たちは全額返金するのを保証いたします。

早くCIMAPRO15-P01-X1-ENG問題と解答試験参考書を買いましょう！

NewValidDumpsの専門家チームがCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial問題と解答認証試験に対して最新の短期有効なトレーニングプログラムを研究しました。 君の明るい将来を祈っています。みなさんにNewValidDumpsを選ぶのはより安心させるためにNewValidDumpsは部分のCIMA CIMAPRO15-P01-X1-ENG 出題範囲「P1 - Management Accounting Question Tutorial」試験材料がネットで提供して、君が無料でダウンロードすることができます。

NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG問題と解答認証試験について最新な研究を完成いたしました。無料な部分ダウンロードしてください。きっと君に失望させないと信じています。

CIMA CIMAPRO15-P01-X1-ENG問題と解答 - あなたが試験に合格することを助けられますから。

我々はあなたに提供するのは最新で一番全面的なCIMAのCIMAPRO15-P01-X1-ENG問題と解答問題集で、最も安全な購入保障で、最もタイムリーなCIMAのCIMAPRO15-P01-X1-ENG問題と解答試験のソフトウェアの更新です。無料デモはあなたに安心で購入して、購入した後1年間の無料CIMAのCIMAPRO15-P01-X1-ENG問題と解答試験の更新はあなたに安心で試験を準備することができます、あなたは確実に購入を休ませることができます私たちのソフトウェアを試してみてください。もちろん、我々はあなたに一番安心させるのは我々の開発する多くの受験生に合格させるCIMAのCIMAPRO15-P01-X1-ENG問題と解答試験のソフトウェアです。

それに、一年間の無料更新サービスを提供することができます。NewValidDumps はプロなウェブサイトで、受験生の皆さんに質の高いサービスを提供します。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 2
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: 3
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: 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/

IBM C1000-044 - 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。 EMC DEA-7TT2 - 試験がたいへん難しいですから悩んでいるのですか。 自分の能力を証明するために、Oracle 1Z0-902試験に合格するのは不可欠なことです。 Fortinet FCP_ZCS_AD-7.4 - あなたに最大の利便性を与えるために、NewValidDumpsは様々なバージョンの教材を用意しておきます。 Microsoft MS-102J - 我々NewValidDumpsは一番行き届いたアフタサービスを提供します。

Updated: May 27, 2022