我々NewValidDumpsはCIMAのCIMAPRO15-P01-X1-ENG日本語認定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。また、我々はさらに認可を受けられるために、皆様の一切の要求を満足できて喜ぶ気持ちでずっと協力し、完備かつ精確のCIMAPRO15-P01-X1-ENG日本語認定試験問題集を開発するのに準備します。 このCIMAPRO15-P01-X1-ENG日本語認定問題集はあなたを楽に試験に合格させる素晴らしいツールですから、この成功できチャンスを見逃せば絶対後悔になりますから、尻込みしないで急いで行動しましょう。ただ一つの試験の準備をするだけで時間をたくさん無駄にすることをやめてください。 競争力が激しい社会に当たり、我々NewValidDumpsは多くの受験生の中で大人気があるのは受験生の立場からCIMA　CIMAPRO15-P01-X1-ENG日本語認定試験資料をリリースすることです。

CIMAのCIMAPRO15-P01-X1-ENG日本語認定試験への復習に悩んでいますか。

CIMA Certification CIMAPRO15-P01-X1-ENG日本語認定 - P1 - Management Accounting Question Tutorial NewValidDumpsはあなたの夢に実現させるサイトでございます。 我々のCIMAのCIMAPRO15-P01-X1-ENG 技術内容ソフトはあなたのすべての需要を満たすのを希望します。問題集の全面性と権威性、CIMAのCIMAPRO15-P01-X1-ENG 技術内容ソフトがPDF版、オンライン版とソフト版があるという資料のバーションの多様性、購入の前にデモの無料ダウンロード、購入の後でCIMAのCIMAPRO15-P01-X1-ENG 技術内容ソフトの一年間の無料更新、これ全部は我々の誠の心を示しています。

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CIMAPRO15-P01-X1-ENG日本語認定認定試験対策模擬テスト問題集が研究しました。模擬テスト問題集と真実の試験問題がよく似ています。一目でわかる最新の出題傾向でわかりやすい解説と充実の補充問題があります。

CIMA CIMAPRO15-P01-X1-ENG日本語認定 - あなたはその中の一員になりたいですか。

NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG日本語認定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日本語認定認証試験にも従っています。弊社はずっとトレーニング資料をアップグレードしていますから、提供して差し上げた製品は一年間の無料更新サービスの景品があります。あなたはいつでもサブスクリプションの期間を延長することができますから、より多くの時間を取って充分に試験を準備できます。NewValidDumpsというサイトのトレーニング資料を利用するかどうかがまだ決まっていなかったら、NewValidDumpsのウェブで一部の試験問題と解答を無料にダウンローしてみることができます。あなたに向いていることを確かめてから買うのも遅くないですよ。あなたが決して後悔しないことを保証します。

初心者といい、数年IT仕事を従事した人といい、我々NewValidDumpsのCIMA　CIMAPRO15-P01-X1-ENG日本語認定問題集は最良の選択であると考えられます。なぜならば、弊社は高品質かつ改革によってすぐに更新できるCIMAPRO15-P01-X1-ENG日本語認定問題集を提供できるからです。

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はとても良い選択で、Oracle 1z0-071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。 短い時間でMicrosoft AZ-800J資格認定を取得するような高いハイリターンは嬉しいことではないでしょうか。 現在、CIMAのAmazon DOP-C02-JPN認定試験に受かりたいIT専門人員がたくさんいます。 あなたの取得したCIMA　Oracle 1z0-808資格認定は、仕事中に核心技術知識を同僚に認可されるし、あなたの技術信頼度を増強できます。 Amazon DOP-C02-JPN - NewValidDumpsは優れたIT情報のソースを提供するサイトです。

Updated: May 27, 2022