今の社会の中で、ネット上で訓練は普及して、弊社は試験問題集を提供する多くのネットの一つでございます。NewValidDumpsが提供したのオンライン商品がIT業界では品質の高い学習資料、受験生の必要が満足できるサイトでございます。 多くの人々はCIMAのCIMAPRO15-P01-X1-ENG日本語復習赤本試験に合格できるのは難しいことであると思っています。この悩みに対して、我々社NewValidDumpsはCIMAのCIMAPRO15-P01-X1-ENG日本語復習赤本試験に準備するあなたに専門的なヘルプを与えられます。 NewValidDumpsは実際の環境で本格的なCIMAのCIMAPRO15-P01-X1-ENG日本語復習赤本「P1 - Management Accounting Question Tutorial」の試験の準備過程を提供しています。

CIMA Certification CIMAPRO15-P01-X1-ENG 弊社の商品が好きなのは弊社のたのしいです。

CIMA Certification CIMAPRO15-P01-X1-ENG日本語復習赤本 - P1 - Management Accounting Question Tutorial さて、はやく試験を申し込みましょう。 NewValidDumpsはもっぱらITプロ認証試験に関する知識を提供するのサイトで、ほかのサイト使った人はNewValidDumpsが最高の知識源サイトと比較しますた。NewValidDumpsの商品はとても頼もしい試験の練習問題と解答は非常に正確でございます。

あなたは試験の最新バージョンを提供することを要求することもできます。最新のCIMAPRO15-P01-X1-ENG日本語復習赤本試験問題を知りたい場合、試験に合格したとしてもNewValidDumpsは無料で問題集を更新してあげます。NewValidDumpsのCIMAPRO15-P01-X1-ENG日本語復習赤本教材を購入したら、あなたは一年間の無料アップデートサービスを取得しました。

CIMA CIMAPRO15-P01-X1-ENG日本語復習赤本 - 試験に失敗したら、全額で返金する承諾があります。

NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG日本語復習赤本「P1 - Management Accounting Question Tutorial」試験トレーニング資料はPDFぼ形式とソフトウェアの形式で提供して、NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG日本語復習赤本試験問題と解答に含まれています。CIMAPRO15-P01-X1-ENG日本語復習赤本認定試験の真実の問題に会うかもしれません。そんな問題はパーフェクトと称するに足って、効果的な方法がありますから、どちらのCIMAのCIMAPRO15-P01-X1-ENG日本語復習赤本試験に成功を取ることができます。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG日本語復習赤本問題集は総合的にすべてのシラバスと複雑な問題をカバーしています。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG日本語復習赤本テストの問題と解答は本物の試験の挑戦で、あなたのいつもの考え方を変換しなければなりません。

暇な時間だけでCIMAのCIMAPRO15-P01-X1-ENG日本語復習赤本試験に合格したいのですか。我々の提供するPDF版のCIMAのCIMAPRO15-P01-X1-ENG日本語復習赤本試験の資料はあなたにいつでもどこでも読めさせます。

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 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: 3
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: 4
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: 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/

WELL WELL-AP - 人々は自分が将来何か成績を作るようにずっと努力しています。 我々NewValidDumpsはCIMAのMicrosoft MS-900-JPN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。 IIBA ECBA - あなた自身のために、証明書をもらいます。 たとえば、ベストセラーのCIMA　HP HP2-I66問題集は過去のデータを分析して作成ます。 SMRP CMRP - NewValidDumpsはきっとあなたが成功への良いアシスタントになります。

Updated: May 27, 2022