この試験参考書はきっとあなたに思えぬ良い結果を与えられます。どのようにすればもっと楽にCIMAのCIMAPRO15-P01-X1-ENG日本語受験攻略認定試験に合格することができるかについて考えたことがありますか。試験に合格する秘密を見つけましたか。 近年、IT領域で競争がますます激しくなります。IT認証は同業種の欠くことができないものになりました。 「NewValidDumpsのCIMAPRO15-P01-X1-ENG日本語受験攻略問題集は本当に良い教材です。

CIMAPRO15-P01-X1-ENG日本語受験攻略認定試験に合格することは難しいようですね。

NewValidDumpsの CIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial日本語受験攻略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。 NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG 無料試験問題集を購入したら、私たちは君のために、一年間無料で更新サービスを提供することができます。もし不合格になったら、私たちは全額返金することを保証します。

購入した前にCIMAのCIMAPRO15-P01-X1-ENG日本語受験攻略ソフトのような商品の適用性をあなたに感じさせるために、我々はCIMAのCIMAPRO15-P01-X1-ENG日本語受験攻略ソフトのデモを提供して、あなたはNewValidDumpsで無料でダウンロードして体験できます。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。あなたは弊社を選ぶとき、CIMAのCIMAPRO15-P01-X1-ENG日本語受験攻略試験に合格する最高の方法を選びます。

CIMA CIMAPRO15-P01-X1-ENG日本語受験攻略試験参考書は定期的に更新されますからです。

NewValidDumpsはきみの貴重な時間を節約するだけでなく、 安心で順調に試験に合格するのを保証します。NewValidDumpsは専門のIT業界での評判が高くて、あなたがインターネットでNewValidDumpsの部分のCIMA CIMAPRO15-P01-X1-ENG日本語受験攻略「P1 - Management Accounting Question Tutorial」資料を無料でダウンロードして、弊社の正確率を確認してください。弊社の商品が好きなのは弊社のたのしいです。

NewValidDumpsにIT業界のエリートのグループがあって、彼達は自分の経験と専門知識を使ってCIMA CIMAPRO15-P01-X1-ENG日本語受験攻略認証試験に参加する方に対して問題集を研究続けています。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 2
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: 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 flexible budget is a budget that is:
A. continuously updated by adding a further accounting period when the earliest accounting period has expired
B. changed in response to changes in costs
C. set prior to the control period and not subsequently changed in response to changes in activity period has expired
D. changed in response to changes in the level of activity
Answer: D
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-30/

QUESTION NO: 5
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/

Salesforce Platform-App-Builder-JPN - NewValidDumps を選択して１００％の合格率を確保することができて、もし試験に失敗したら、NewValidDumpsが全額で返金いたします。 NewValidDumpsが提供した問題集をショッピングカートに入れて100分の自信で試験に参加して、成功を楽しんで、一回だけCIMAのSalesforce Marketing-Cloud-Account-Engagement-Specialist-JPN試験に合格するのが君は絶対後悔はしません。 Salesforce Marketing-Cloud-Email-Specialist - そうしたらあなたはNewValidDumpsが用意した問題集にもっと自信があります。 CyberArk CPC-CDE-RECERT - たくさんのひとは弊社の商品を使って、試験に順調に合格しました。 NewValidDumpsにIT業界のエリートのグループがあって、彼達は自分の経験と専門知識を使ってCIMA SAP C_THR81_2311認証試験に参加する方に対して問題集を研究続けています。

Updated: May 27, 2022