NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG復習解答例試験トレーニング資料はとても良いトレーニング資料で、あなたが試験に合格することを保証します。この資料は値段が手頃だけでなく、あなたの時間を大量に節約できます。そうしたら、半分の労力で二倍の効果を得ることができます。 弊社のソフトを使用して、ほとんどのお客様は難しいと思われているCIMAのCIMAPRO15-P01-X1-ENG復習解答例試験に順調に剛角しました。これも弊社が自信的にあなたに商品を薦める原因です。 学歴がどんなに高くて、能力がどんなに低くても、首尾よく試験に合格することができます。

CIMA Certification CIMAPRO15-P01-X1-ENG 自分がやっていることに満足していますか。

暇な時間だけでCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial復習解答例試験に合格したいのですか。 実際にはそれは全く不要です。IT認定試験はあなたの思い通りに神秘的なものではありません。

我々NewValidDumpsはCIMAのCIMAPRO15-P01-X1-ENG復習解答例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復習解答例試験問題集を開発するのに準備します。

はやくNewValidDumpsのCIMA CIMAPRO15-P01-X1-ENG復習解答例問題集を入手しましょう。

競争力が激しい社会に当たり、我々NewValidDumpsは多くの受験生の中で大人気があるのは受験生の立場からCIMA　CIMAPRO15-P01-X1-ENG復習解答例試験資料をリリースすることです。たとえば、ベストセラーのCIMA　CIMAPRO15-P01-X1-ENG復習解答例問題集は過去のデータを分析して作成ます。ほんとんどお客様は我々NewValidDumpsのCIMA　CIMAPRO15-P01-X1-ENG復習解答例問題集を使用してから試験にうまく合格しましたのは弊社の試験資料の有効性と信頼性を説明できます。

NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG復習解答例の試験問題と解答は当面の市場で最も徹底的な正確的な最新的な模擬テストです。煩わしいCIMAのCIMAPRO15-P01-X1-ENG復習解答例試験問題で、悩んでいますか？悩むことはありません。

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/

Microsoft AI-102問題集を利用して試験に合格できます。 NewValidDumpsのCIMAのCisco 300-420試験トレーニング資料は豊富な経験を持っているIT専門家が研究したものです。 Adobe AD0-E327 - NewValidDumpsは同業の中でそんなに良い地位を取るの原因は弊社のかなり正確な試験の練習問題と解答そえに迅速の更新で、このようにとても良い成績がとられています。 もしNewValidDumpsのCIMAのSAP P_SAPEA_2023試験トレーニング資料を購入した後、学習教材は問題があれば、或いは試験に不合格になる場合は、私たちが全額返金することを保証いたします。 CIMAのSalesforce Public-Sector-Solutions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。

Updated: May 27, 2022