CIMAのCIMAPRO15-P01-X1-ENG復習テキスト試験に合格することは容易なことではなくて、良い訓練ツールは成功の保証でNewValidDumpsは君の試験の問題を準備してしまいました。君の初めての合格を目標にします。 あなたがCIMAのCIMAPRO15-P01-X1-ENG復習テキスト認定試験に合格するのに最も良くて、最も必要な学習教材です。うちのCIMAのCIMAPRO15-P01-X1-ENG復習テキスト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。 どんな業界で自分に良い昇進機会があると希望する職人がとても多いと思って、IT業界にも例外ではありません。

CIMA Certification CIMAPRO15-P01-X1-ENG あなたに提供するソフトはその中の一部です。

CIMA Certification CIMAPRO15-P01-X1-ENG復習テキスト - P1 - Management Accounting Question Tutorial あなたに向いていることを確かめてから買うのも遅くないですよ。 CIMAのCIMAPRO15-P01-X1-ENG 資格準備試験が更新するとともに我々の作成するソフトは更新しています。なぜ我々はあなたが購入した前にやってみることを許しますか。

CIMAのCIMAPRO15-P01-X1-ENG復習テキスト認定試験に受かるのはあなたの技能を検証することだけでなく、あなたの専門知識を証明できて、上司は無駄にあなたを雇うことはしないことの証明書です。当面、IT業界でCIMAのCIMAPRO15-P01-X1-ENG復習テキスト認定試験の信頼できるソースが必要です。NewValidDumpsはとても良い選択で、CIMAPRO15-P01-X1-ENG復習テキストの試験を最も短い時間に縮められますから、あなたの費用とエネルギーを節約することができます。

CIMA CIMAPRO15-P01-X1-ENG復習テキスト - あなたは一年間での更新サービスを楽しみにします。

CIMAPRO15-P01-X1-ENG復習テキスト認定試験に合格することは難しいようですね。試験を申し込みたいあなたは、いまどうやって試験に準備すべきなのかで悩んでいますか。そうだったら、下記のものを読んでください。いまCIMAPRO15-P01-X1-ENG復習テキスト試験に合格するショートカットを教えてあげますから。あなたを試験に一発合格させる素晴らしいCIMAPRO15-P01-X1-ENG復習テキスト試験に関連する参考書が登場しますよ。それはNewValidDumpsのCIMAPRO15-P01-X1-ENG復習テキスト問題集です。気楽に試験に合格したければ、はやく試しに来てください。

我々社の練習問題は長年でCIMAPRO15-P01-X1-ENG復習テキスト全真模擬試験トレーニング資料に研究している専業化チームによって編集されます。CIMA　CIMAPRO15-P01-X1-ENG復習テキスト資格問題集はPDF版、ソフト版、オンライン版を含まれ、この三つバージョンから自分の愛用することを選んでいます。

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/

Pegasystems PEGACPLSA23V1 - ここには、私たちは君の需要に応じます。 SAP C_S4CS_2402試験参考書はお客様の試験のために最も役に立つ商品だとも言えます。 NewValidDumpsのCIMAのCheckPoint 156-315.81.20試験トレーニング資料は試験問題と解答を含まれて、豊富な経験を持っているIT業種の専門家が長年の研究を通じて作成したものです。 CompTIA N10-008J - もし弊社の問題集を勉強してそれは簡単になります。 我々の目的はあなたにCIMAのPMI PMP-KR試験に合格することだけです。

Updated: May 27, 2022