あなたに成功に近づいて、夢の楽園に一歩一歩進めさせられます。NewValidDumps CIMAのCIMAPRO15-P01-X1-ENG日本語版対策ガイド試験トレーニング資料というのは一体なんでしょうか。CIMAのCIMAPRO15-P01-X1-ENG日本語版対策ガイド試験トレーニングソースを提供するサイトがたくさんありますが、NewValidDumpsは最実用な資料を提供します。 CIMAのCIMAPRO15-P01-X1-ENG日本語版対策ガイド認定試験は実は技術専門家を認証する試験です。CIMAのCIMAPRO15-P01-X1-ENG日本語版対策ガイド認定試験はIT人員が優れたキャリアを持つことを助けられます。 NewValidDumpsには豊富な経験を持っているIT業種の専門家が組み立てられた団体があって、彼らは長年の研究をして、最も先進的なCIMAのCIMAPRO15-P01-X1-ENG日本語版対策ガイド試験トレーニング資料を作成しました。

CIMA Certification CIMAPRO15-P01-X1-ENG それはあなたが夢を実現することを助けられます。

このトレーニング資料を手に入れたら、あなたは国際的に認可されたCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial日本語版対策ガイド認定試験に合格することができるようになります。 IT業種で仕事しているあなたは、夢を達成するためにどんな方法を利用するつもりですか。実際には、IT認定試験を受験して認証資格を取るのは一つの良い方法です。

空想は人間が素晴らしいアイデアをたくさん思い付くことができますが、行動しなければ何の役に立たないのです。CIMAのCIMAPRO15-P01-X1-ENG日本語版対策ガイド認定試験に合格のにどうしたらいいかと困っているより、パソコンを起動して、NewValidDumpsをクリックしたほうがいいです。NewValidDumpsのトレーニング資料は１００パーセントの合格率を保証しますから、あなたのニーズを満たすことができます。

CIMA CIMAPRO15-P01-X1-ENG日本語版対策ガイド - 確かに、これは困難な試験です。

CIMAPRO15-P01-X1-ENG日本語版対策ガイド認定試験の資格を取得するのは容易ではないことは、すべてのIT職員がよくわかっています。しかし、CIMAPRO15-P01-X1-ENG日本語版対策ガイド認定試験を受けて資格を得ることは自分の技能を高めてよりよく自分の価値を証明する良い方法ですから、選択しなければならならないです。ところで、受験生の皆さんを簡単にIT認定試験に合格させられる方法がないですか。もちろんありますよ。NewValidDumpsの問題集を利用することは正にその最良の方法です。NewValidDumpsはあなたが必要とするすべてのCIMAPRO15-P01-X1-ENG日本語版対策ガイド参考資料を持っていますから、きっとあなたのニーズを満たすことができます。NewValidDumpsのウェブサイトに行ってもっとたくさんの情報をブラウズして、あなたがほしい試験CIMAPRO15-P01-X1-ENG日本語版対策ガイド参考書を見つけてください。

試験に準備する方法が色々ありますが、最も高効率なのは、きっと良いツールを利用することですね。ところで、あなたにとってどんなツールが良いと言えるのですか。

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
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: 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/

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Updated: May 27, 2022