従来の試験によってNewValidDumps が今年のCIMAのCIMAPRO15-P01-X1-ENG復習問題集認定試験を予測してもっとも真実に近い問題集を研究し続けます。NewValidDumpsは100%でCIMAのCIMAPRO15-P01-X1-ENG復習問題集「P1 - Management Accounting Question Tutorial」認定試験に合格するのを保証いたします。 我々NewValidDumpsはCIMAのCIMAPRO15-P01-X1-ENG復習問題集試験問題集をリリースする以降、多くのお客様の好評を博したのは弊社にとって、大変な名誉なことです。また、我々はさらに認可を受けられるために、皆様の一切の要求を満足できて喜ぶ気持ちでずっと協力し、完備かつ精確のCIMAPRO15-P01-X1-ENG復習問題集試験問題集を開発するのに準備します。 でも、その試験はITの専門知識と経験が必要なので、合格するために一般的にも大量の時間とエネルギーをかからなければならなくて、助簡単ではありません。

CIMA Certification CIMAPRO15-P01-X1-ENG それがもう現代生活の不可欠な一部となりました。

CIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial復習問題集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。 試験に合格する秘密を見つけましたか。それを行う方法がわからない場合、私は教えてあげましょう。

あなたはキャリアで良い昇進のチャンスを持ちたいのなら、NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG復習問題集「P1 - Management Accounting Question Tutorial」試験トレーニング資料を利用してCIMAの認証の証明書を取ることは良い方法です。現在、CIMAのCIMAPRO15-P01-X1-ENG復習問題集認定試験に受かりたいIT専門人員がたくさんいます。NewValidDumpsの試験トレーニング資料はCIMAのCIMAPRO15-P01-X1-ENG復習問題集認定試験の１００パーセントの合格率を保証します。

それはNewValidDumpsのCIMA CIMAPRO15-P01-X1-ENG復習問題集問題集です。

IT業種が新しい業種で、経済発展を促進するチェーンですから、極めて重要な存在だということを良く知っています。NewValidDumpsの CIMAのCIMAPRO15-P01-X1-ENG復習問題集試験トレーニング資料は高度に認証されたIT領域の専門家の経験と創造を含めているものです。その権威性は言うまでもありません。あなたはNewValidDumpsの学習教材を購入した後、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。

一回だけでCIMAのCIMAPRO15-P01-X1-ENG復習問題集試験に合格したい？NewValidDumpsは君の欲求を満たすために存在するのです。NewValidDumpsは君にとってベストな選択になります。

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/

Salesforce Marketing-Cloud-Intelligence - 何か疑問があれば、我々の係員を問い合わせたり、メールで我々を連絡したりすることができます。 NewValidDumpsのCIMAのSalesforce Marketing-Cloud-Email-Specialist-JPN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。 IT業界でのほとんどの人はCIMAのMicrosoft AZ-500J試験の重要性を知っています。 Huawei H13-821_V3.0-ENU - 我々の誠意を信じてください。 暇な時間だけでCIMAのISACA CISA試験に合格したいのですか。

Updated: May 27, 2022