今の競争の激しいIT業界では、多くの認定試験の合格証明書が君にをとんとん拍子に出世するのを助けることができます。多くの会社は君の実力と昇進がその証明書によって判断します。CIMAのCIMAPRO15-P01-X1-ENG最新対策問題認証試験はIT業界の中で含金度高い試験で、NewValidDumpsがCIMAのCIMAPRO15-P01-X1-ENG最新対策問題認証試験について対応性の訓練 を提供しておって、ネットで弊社が提供した部分の問題集をダウンロードしてください。 NewValidDumpsの専門家チームがCIMAのCIMAPRO15-P01-X1-ENG最新対策問題認証試験に対して最新の短期有効なトレーニングプログラムを研究しました。CIMAのCIMAPRO15-P01-X1-ENG最新対策問題「P1 - Management Accounting Question Tutorial」認証試験に参加者に対して30時間ぐらいの短期の育成訓練でらくらくに勉強しているうちに多くの知識を身につけられます。 当社のサイトは答案ダンプのリーディングプロバイダーで、あなたが利用したい最新かつ最正確の試験認定トレーニング材料、いわゆる試験問題と解答を提供しています。

CIMA Certification CIMAPRO15-P01-X1-ENG あなた準備しましたか。

真剣にNewValidDumpsのCIMA CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial最新対策問題問題集を勉強する限り、受験したい試験に楽に合格することができるということです。 あなたがする必要があるのは、問題集に出るすべての問題を真剣に勉強することです。この方法だけで、試験を受けるときに簡単に扱うことができます。

がむしゃらに試験に関連する知識を勉強しているのですか。それとも、効率が良い試験CIMAPRO15-P01-X1-ENG最新対策問題参考書を使っているのですか。CIMAの認証資格は最近ますます人気になっていますね。

CIMA CIMAPRO15-P01-X1-ENG最新対策問題 - 早速買いに行きましょう。

CIMAPRO15-P01-X1-ENG最新対策問題認定試験は現在で本当に人気がある試験ですね。まだこの試験の認定資格を取っていないあなたも試験を受ける予定があるのでしょうか。確かに、これは困難な試験です。しかし、難しいといっても、高い点数を取って楽に試験に合格できないというわけではないです。では、まだ試験に合格するショートカットがわからないあなたは、受験のテクニックを知りたいですか。今教えてあげますよ。それはNewValidDumpsのCIMAPRO15-P01-X1-ENG最新対策問題問題集を利用することです。

NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG最新対策問題試験トレーニング資料はCIMAのCIMAPRO15-P01-X1-ENG最新対策問題認定試験を準備するのリーダーです。NewValidDumpsの CIMAのCIMAPRO15-P01-X1-ENG最新対策問題試験トレーニング資料は高度に認証されたIT領域の専門家の経験と創造を含めているものです。

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 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 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: 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/

SAP C_THR84_2405 - NewValidDumpsの学習教材はベストセラーになって、他のサイトをずっと先んじています。 無料デモはあなたに安心で購入して、購入した後1年間の無料CIMAのSAP C_HAMOD_2404試験の更新はあなたに安心で試験を準備することができます、あなたは確実に購入を休ませることができます私たちのソフトウェアを試してみてください。 Amazon SCS-C02 - NewValidDumpsを選ぶなら、絶対に後悔させません。 Pegasystems PEGACPSSA88V1 - 我々の承諾だけでなく、お客様に最も全面的で最高のサービスを提供します。 NewValidDumpsはCIMAのSalesforce CPQ-Specialist試験トレーニング資料を提供する専門的なサイトです。

Updated: May 27, 2022