君はオンラインで無料な練習問題をダウンロードできて、１００％で試験に合格しましょう。NewValidDumpsはIT試験問題集を提供するウエブダイトで、ここによく分かります。最もよくて最新で資料を提供いたします。 CIMAPRO15-P01-X1-ENG日本語版試験解答試験はCIMAの認定試験の一つですが、もっとも重要なひとつです。CIMAのCIMAPRO15-P01-X1-ENG日本語版試験解答の認定試験に合格するのは簡単ではなくて、NewValidDumpsはCIMAPRO15-P01-X1-ENG日本語版試験解答試験の受験生がストレスを軽減し、エネルギーと時間を節約するために専門研究手段として多様な訓練を開発して、NewValidDumpsから君に合ったツールを選択してください。 CIMA CIMAPRO15-P01-X1-ENG日本語版試験解答「P1 - Management Accounting Question Tutorial」認証試験に合格することが簡単ではなくて、CIMA CIMAPRO15-P01-X1-ENG日本語版試験解答証明書は君にとってはIT業界に入るの一つの手づるになるかもしれません。

CIMA Certification CIMAPRO15-P01-X1-ENG 成功を祈ります。

CIMA Certification CIMAPRO15-P01-X1-ENG日本語版試験解答 - P1 - Management Accounting Question Tutorial 試験問題と解答に関する質問があるなら、当社は直後に解決方法を差し上げます。 NewValidDumpsの専門家が研究された問題集を利用してください。まだCIMAのCIMAPRO15-P01-X1-ENG 復習攻略問題認定試験を悩んでいますかこの情報の時代の中で専門なトレーニングを選択するのと思っていますか？良いターゲットのトレーニングを利用すれば有効で君のIT方面の大量の知識を補充 できます。

NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG日本語版試験解答試験問題資料は質が良くて値段が安い製品です。我々は低い価格と高品質の模擬問題で受験生の皆様に捧げています。我々は心からあなたが首尾よく試験に合格することを願っています。

CIMA CIMAPRO15-P01-X1-ENG日本語版試験解答 - その夢は私にとってはるか遠いです。

IT業種のCIMAのCIMAPRO15-P01-X1-ENG日本語版試験解答認定試験に合格したいのなら、NewValidDumps CIMAのCIMAPRO15-P01-X1-ENG日本語版試験解答試験トレーニング問題集を選ぶのは必要なことです。CIMAのCIMAPRO15-P01-X1-ENG日本語版試験解答認定試験に受かったら、あなたの仕事はより良い保証を得て、将来のキャリアで、少なくともIT領域であなたの技能と知識は国際的に認知され、受け入れられるです。これも多くの人々がCIMAのCIMAPRO15-P01-X1-ENG日本語版試験解答認定試験を選ぶ理由の一つです。その理由でこの試験はますます重視されるになります。NewValidDumps CIMAのCIMAPRO15-P01-X1-ENG日本語版試験解答試験トレーニング資料はあなたが上記の念願を実現することを助けられるのです。NewValidDumps CIMAのCIMAPRO15-P01-X1-ENG日本語版試験解答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ますから、比べるものがないです。高い価格のトレーニング授業を受けることはなくて、NewValidDumps CIMAのCIMAPRO15-P01-X1-ENG日本語版試験解答試験トレーニング資料をショッピングカートに入れる限り、我々はあなたが気楽に試験に合格することを助けられます。

きっと望んでいるでしょう。では、常に自分自身をアップグレードする必要があります。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 2
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: 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
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: 5
GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:
Calculate the following variances for October, taking account of the more detailed information regarding the labour mix:
(i) The total labour efficiency variance
(ii) The total labour mix variance
(iii) The total labour yield variance
Select the correct statements.
A. Labour efficiency variance: $ 88 000 F
B. Labour efficiency variance: $ 78 000 F
C. Labour mix variance: $ 75 000 F
D. Labour efficiency variance: $ 78 000 A
E. Labour mix variance: $ 63 000 A
F. Labour mix variance: $ 66 000 F
G. Labour yield variance: $ 144 000 A
H. Labour efficiency variance: $ 98 000 A
Answer: D,F,G
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-17/

NewValidDumpsのCIMAのHuawei H12-811試験トレーニング資料を購入する前に、無料な試用版を利用することができます。 NewValidDumpsのVMware 2V0-41.23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。 Salesforce Marketing-Cloud-Advanced-Cross-Channel - 違った選択をしたら違った結果を取得しますから、選択は非常に重要なことです。 Snowflake COF-C02 - もちろんありますよ。 Cisco 700-750 - その資料は最完全かつ最新で、合格率が非常に高いということで人々に知られています。

Updated: May 27, 2022