問題集のdemoが無料で提供されますから、NewValidDumpsのサイトをクリックしてダウンロードしてください。NewValidDumpsのCIMAPRO15-P01-X1-ENG対応内容問題集はあなたの一発合格を保証できる資料です。問題集の的中率はとても高いですから、この問題集だけで試験に合格することができます。 試験の目標が変わる限り、あるいは我々の勉強資料が変わる限り、すぐに更新して差し上げます。あなたのニーズをよく知っていていますから、あなたに試験に合格する自信を与えます。 試験を目前に控え、自信満々と受験することができますか。

CIMA Certification CIMAPRO15-P01-X1-ENG あなたは体験してから安心で購入できます。

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 - P1 - Management Accounting Question Tutorial対応内容試験に合格させます。 PDF、オンライン、ソフトの3つのバーションのCIMAのCIMAPRO15-P01-X1-ENG 合格記試験の資料は独自の長所があってあなたは我々のデモを利用してから自分の愛用する版を選ぶことができます。学生時代に出てから、私たちはもっと多くの責任を持って勉強する時間は少なくなりました。

NewValidDumpsは多くの受験生を助けて彼らにCIMAのCIMAPRO15-P01-X1-ENG対応内容試験に合格させることができるのは我々専門的なチームがCIMAのCIMAPRO15-P01-X1-ENG対応内容試験を研究して解答を詳しく分析しますから。試験が更新されているうちに、我々はCIMAのCIMAPRO15-P01-X1-ENG対応内容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。

CIMA CIMAPRO15-P01-X1-ENG対応内容 - それは受験者にとって重要な情報です。

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対応内容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。インターネットで時勢に遅れないCIMAPRO15-P01-X1-ENG対応内容勉強資料を提供するというサイトがあるかもしれませんが、NewValidDumpsはあなたに高品質かつ最新のCIMAのCIMAPRO15-P01-X1-ENG対応内容トレーニング資料を提供するユニークなサイトです。NewValidDumpsの勉強資料とCIMAのCIMAPRO15-P01-X1-ENG対応内容に関する指導を従えば、初めてCIMAのCIMAPRO15-P01-X1-ENG対応内容認定試験を受けるあなたでも一回で試験に合格することができます。

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。君はまだCIMAのCIMAPRO15-P01-X1-ENG対応内容認証試験を通じての大きい難度が悩んでいますか？ 君はまだCIMA CIMAPRO15-P01-X1-ENG対応内容認証試験に合格するために寝食を忘れて頑張って復習しますか？ 早くてCIMA CIMAPRO15-P01-X1-ENG対応内容認証試験を通りたいですか？NewValidDumpsを選択しましょう！

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
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: 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/

Lpi 102-500 - 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。 NewValidDumpsを利用したら、CIMAのCisco 700-250試験に合格するのを心配することはないです。 NewValidDumpsのCIMAのAmazon ANS-C01-KR試験トレーニング資料はインターネットでの全てのトレーニング資料のリーダーです。 それに我々はいつもユーザーからのフィードバックを受け付け、アドバイスの一部をフルに活用していますから、完璧なNewValidDumpsのCIMAのCisco 820-605J問題集を取得しました。 試験の準備をするためにNewValidDumpsのCIMAのCisco 300-430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。

Updated: May 27, 2022