CIMAのCIMAPRO15-P01-X1-ENG専門知識訓練資格認定証明書を持つ人は会社のリーダーからご格別のお引き立てを賜ったり、仕事の昇進をたやすくなったりしています。これなので、今から我々社NewValidDumpsのCIMAPRO15-P01-X1-ENG専門知識訓練試験に合格するのに努力していきます。弊社のCIMAのCIMAPRO15-P01-X1-ENG専門知識訓練真題によって、資格認定証明書を受け取れて、仕事の昇進を実現できます。 また、NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG専門知識訓練試験トレーニング資料が信頼できるのは多くの受験生に証明されたものです。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG専門知識訓練試験トレーニング資料を利用したらきっと成功できますから、NewValidDumpsを選ばない理由はないです。 CIMAPRO15-P01-X1-ENG専門知識訓練試験に参加したい、我々NewValidDumpsのCIMAPRO15-P01-X1-ENG専門知識訓練練習問題を参考しましょう。

その中で、CIMAPRO15-P01-X1-ENG専門知識訓練認定試験は最も重要な一つです。

CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial専門知識訓練問題集の合格率は高いです。 NewValidDumpsを選んだら、あなたは簡単に認定試験に合格することができますし、あなたはITエリートたちの一人になることもできます。まだ何を待っていますか。

だから、あなたはコンピューターでCIMAのウエブサイトを訪問してください。そうすれば、あなたは簡単にCIMAPRO15-P01-X1-ENG専門知識訓練復習教材のデモを無料でダウンロードできます。そして、あなたはCIMAPRO15-P01-X1-ENG専門知識訓練復習教材の三種類のデモをダウンロードできます。

CIMA CIMAPRO15-P01-X1-ENG専門知識訓練 - それは正確性が高くて、カバー率も広いです。

ここで無料にNewValidDumpsが提供したCIMAのCIMAPRO15-P01-X1-ENG専門知識訓練試験の部分練習問題と解答をダウンロードできて、一度NewValidDumpsを選ばれば、弊社は全力に貴方達の合格を頑張ります。貴方達の試験に合格させることができないと、すぐに全額で返金いたします。

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専門知識訓練試験のソフトウェアです。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専門知識訓練問題集で、最も安全な購入保障で、最もタイムリーなCIMAのCIMAPRO15-P01-X1-ENG専門知識訓練試験のソフトウェアの更新です。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 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
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
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: 5
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/

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Updated: May 27, 2022