CIMAのCIMAPRO15-P01-X1-ENG日本語対策問題集試験に参加するのを決めるとき、あなたは強い心を持っているのを証明します。我々NewValidDumpsはあなたのような積極的な人に目標を達成させます。我々の提供した一番新しくて全面的なCIMAのCIMAPRO15-P01-X1-ENG日本語対策問題集資料はあなたのすべての需要を満たすことができます。 我々のCIMAのCIMAPRO15-P01-X1-ENG日本語対策問題集ソフトを利用してお客様の高通過率及び我々の技術の高いチームで、我々は自信を持って我々NewValidDumpsは専門的なのだと言えます。アフターサービスは会社を評価する重要な基準です。 我々CIMAPRO15-P01-X1-ENG日本語対策問題集資料はIT認定試験の改革に準じて更新していますから、お客様は改革での問題変更に心配するは全然ありません。

CIMA Certification CIMAPRO15-P01-X1-ENG 弊社は君の試験の１００％合格率を保証いたします。

NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial日本語対策問題集の試験問題は同じシラバスに従って、実際のCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial日本語対策問題集認証試験にも従っています。 NewValidDumpsの問題集は真実試験の問題にとても似ていて、弊社のチームは自分の商品が自信を持っています。NewValidDumpsが提供した商品をご利用してください。

NewValidDumpsはとても良い選択で、CIMAPRO15-P01-X1-ENG日本語対策問題集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。それに、あなたに美しい未来を作ることに助けを差し上げられます。CIMAのCIMAPRO15-P01-X1-ENG日本語対策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。

CIMA CIMAPRO15-P01-X1-ENG日本語対策問題集 - そうだったら、下記のものを読んでください。

「私はだめです。」という話を永遠に言わないでください。これは皆さんのためのアドバイスです。難しいCIMAのCIMAPRO15-P01-X1-ENG日本語対策問題集認定試験に合格する能力を持たないと思っても、あなたは効率的な骨の折れないトレーニングツールを選んで試験に合格させることができます。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG日本語対策問題集試験トレーニング資料はとても良いトレーニングツールで、１００パーセントの合格率を保証します。それに、資料の値段は手頃です。NewValidDumpsを利用したらあなたはきっと大いに利益を得ることができます。ですから、「私はだめです。」という話を言わないでください。諦めないのなら、希望が現れています。あなたの希望はNewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG日本語対策問題集試験トレーニング資料にありますから、速く掴みましょう。

ここには、私たちは君の需要に応じます。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG日本語対策問題集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。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 2
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: 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 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: 5
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/

Microsoft MS-102 - この認証を持っていたら、あなたは自分の夢を実現できます。 うちのCIMAのSalesforce Manufacturing-Cloud-Professional試験トレーニング資料を購入する前に、NewValidDumpsのサイトで、一部分のフリーな試験問題と解答をダンロードでき、試用してみます。 試験に準備する時間が十分ではないから、Salesforce OmniStudio-Developer認定試験を諦めた人がたくさんいます。 Appian ACD101 - 我々の誠意を信じてください。 SAP C-C4H630-34 - それはIT専門家達は出題のポイントをよく掴むことができて、実際試験に出題される可能性があるすべての問題を問題集に含めることができますから。

Updated: May 27, 2022