NewValidDumpsを選ぶのは成功を選ぶのに等しいと言えます。質の良いCIMAのCIMAPRO15-P01-X1-ENG日本語版参考資料試験トレーニング資料が見つけられないので、まだ悩んでいますか。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG日本語版参考資料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、問題と解答が緊密に結んでいるものです。 そうすれば、あなたは簡単にCIMAPRO15-P01-X1-ENG日本語版参考資料復習教材のデモを無料でダウンロードできます。そして、あなたはCIMAPRO15-P01-X1-ENG日本語版参考資料復習教材の三種類のデモをダウンロードできます。 NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG日本語版参考資料問題集を購入するなら、君がCIMAのCIMAPRO15-P01-X1-ENG日本語版参考資料認定試験に合格する率は１００パーセントです。

CIMA Certification CIMAPRO15-P01-X1-ENG でも、成功へのショートカットがを見つけました。

最も少ない時間とお金でCIMA　CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial日本語版参考資料認定試験に高いポイントを取得したいですか。 最近、CIMAのCIMAPRO15-P01-X1-ENG 試験時間試験は非常に人気のある認定試験です。あなたもこの試験の認定資格を取得したいのですか。

だから、CIMAPRO15-P01-X1-ENG日本語版参考資料試験のために、弊社の商品を選ばれば、後悔することがないです。CIMAPRO15-P01-X1-ENG日本語版参考資料参考資料を使用したお客様からいい評価をもらいました。CIMAPRO15-P01-X1-ENG日本語版参考資料参考資料は多くの人の絶対いい選択です。

CIMA CIMAPRO15-P01-X1-ENG日本語版参考資料 - NewValidDumpsを選られば、成功しましょう。

NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG日本語版参考資料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。君がCIMAのCIMAPRO15-P01-X1-ENG日本語版参考資料問題集を購入したら、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。もしCIMAのCIMAPRO15-P01-X1-ENG日本語版参考資料問題集は問題があれば、或いは試験に不合格になる場合は、全額返金することを保証いたします。

君はまずネットで無料な部分のCIMA認証試験をダウンロードして現場の試験の雰囲気を感じて試験に上手になりますよ。CIMAのCIMAPRO15-P01-X1-ENG日本語版参考資料認証試験に失敗したら弊社は全額で返金するのを保証いたします。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 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
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/

Pegasystems PEGACPLSA23V1 - すべてのことの目的はあなたに安心に試験に準備さされるということです。 SAP C-HAMOD-2404 - 合格書を持ち方が持たない人により高い給料をもうけられます。 BICSI DCDC-003.1 - これをよくできるために、我々は全日24時間のサービスを提供します。 NewValidDumpsの専門家チームが君の需要を満たすために自分の経験と知識を利用してCIMAのTableau Desktop-Certified-Associate-JPN認定試験対策模擬テスト問題集が研究しました。 Snowflake SnowPro-Core - すべては豊富な内容があって各自のメリットを持っています。

Updated: May 27, 2022