CIMA　CIMAPRO15-P01-X1-ENG問題トレーリング問題集は我々NewValidDumpsでは直接に無料のダウンロードを楽しみにしています。弊社の経験豊かなチームはあなたに最も信頼性の高いCIMA　CIMAPRO15-P01-X1-ENG問題トレーリング問題集備考資料を作成して提供します。CIMA　CIMAPRO15-P01-X1-ENG問題トレーリング問題集の購買に何か質問があれば、我々の職員は皆様のお問い合わせを待っています。 試験が更新されているうちに、我々はCIMAのCIMAPRO15-P01-X1-ENG問題トレーリング試験の資料を更新し続けています。できるだけ100％の通過率を保証使用にしています。 それで、弊社の質高いCIMAPRO15-P01-X1-ENG問題トレーリング試験資料を薦めさせてください。

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。

私たちのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial問題トレーリング参考資料は十年以上にわたり、専門家が何度も練習して、作られました。 あなたは弊社の高品質CIMA　CIMAPRO15-P01-X1-ENG 英語版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 英語版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。

NewValidDumpsは多種なIT認証試験を受ける方を正確な資料を提供者でございます。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。

CIMA CIMAPRO15-P01-X1-ENG問題トレーリング - きっと君に失望させないと信じています。

CIMAのCIMAPRO15-P01-X1-ENG問題トレーリング認証試験を選んだ人々が一層多くなります。CIMAPRO15-P01-X1-ENG問題トレーリング試験がユニバーサルになりましたから、あなたはNewValidDumps のCIMAのCIMAPRO15-P01-X1-ENG問題トレーリング試験問題と解答￥を利用したらきっと試験に合格するができます。それに、あなたに極大な便利と快適をもたらせます。実践の検査に何度も合格したこのサイトは試験問題と解答を提供しています。皆様が知っているように、NewValidDumpsはCIMAのCIMAPRO15-P01-X1-ENG問題トレーリング試験問題と解答を提供している専門的なサイトです。

我々は受験生の皆様により高いスピードを持っているかつ効率的なサービスを提供することにずっと力を尽くしていますから、あなたが貴重な時間を節約することに助けを差し上げます。NewValidDumps CIMAのCIMAPRO15-P01-X1-ENG問題トレーリング試験問題集はあなたに問題と解答に含まれている大量なテストガイドを提供しています。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 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
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: 4
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: 5
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/

SAP C_ABAPD_2309 - この試験は本当に難しいことがみんなは良く知っていますが、試験に受かるのは不可能ではないです。 NewValidDumpsが提供したCIMAのJuniper JN0-280トレーニング資料を利用したら、CIMAのJuniper JN0-280認定試験に受かることはたやすくなります。 Microsoft MB-230J - 現在、どの業種の競争でも激しくなっていて、IT業種も例外ないですから、目標を立ったら勇気を持って目標を達成するために頑張るべきです。 Oracle 1z0-808-KR - 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。 CIMAのHuawei H19-301_V3.0試験は非常に難しい試験ですが、NewValidDumpsのCIMAのHuawei H19-301_V3.0試験トレーニング資料を手に入れたら大丈夫です。

Updated: May 27, 2022