NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG最新試験情報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最新試験情報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最新試験情報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。 最もプロな人々が注目しているIT専門家になりたかったら、後悔しないように速くショッピングカートを入れましょう。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG最新試験情報試験トレーニング資料が受験生の皆様の評判を取ったのはもう最近のことではないです。 これも弊社が自信的にあなたに商品を薦める原因です。

CIMA Certification CIMAPRO15-P01-X1-ENG もし弊社の問題集を勉強してそれは簡単になります。

CIMA Certification CIMAPRO15-P01-X1-ENG最新試験情報 - P1 - Management Accounting Question Tutorial 時間とお金の集まりより正しい方法がもっと大切です。 弊社の資料を使って、１００％に合格を保証いたします。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。

自分のIT業界での発展を希望したら、CIMAのCIMAPRO15-P01-X1-ENG最新試験情報試験に合格する必要があります。CIMAのCIMAPRO15-P01-X1-ENG最新試験情報試験はいくつ難しくても文句を言わないで、我々NewValidDumpsの提供する資料を通して、あなたはCIMAのCIMAPRO15-P01-X1-ENG最新試験情報試験に合格することができます。CIMAのCIMAPRO15-P01-X1-ENG最新試験情報試験を準備しているあなたに試験に合格させるために、我々NewValidDumpsは模擬試験ソフトを更新し続けています。

CIMA CIMAPRO15-P01-X1-ENG最新試験情報 - しかも、一年間の無料更新サービスを提供します。

あなたはCIMAPRO15-P01-X1-ENG最新試験情報試験に不安を持っていますか？CIMAPRO15-P01-X1-ENG最新試験情報参考資料をご覧下さい。私たちのCIMAPRO15-P01-X1-ENG最新試験情報参考資料は十年以上にわたり、専門家が何度も練習して、作られました。あなたに高品質で、全面的なCIMAPRO15-P01-X1-ENG最新試験情報参考資料を提供することは私たちの責任です。私たちより、CIMAPRO15-P01-X1-ENG最新試験情報試験を知る人はいません。

NewValidDumpsは世界的にこの試験の合格率を最大限に高めることに力を尽くしています。CIMAPRO15-P01-X1-ENG最新試験情報認定試験と言ったら、信頼できるのを無視することは難しい。

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/

Snowflake ARA-C01 - NewValidDumpsはきみの貴重な時間を節約するだけでなく、 安心で順調に試験に合格するのを保証します。 NewValidDumps CIMAのCisco 300-430試験材料は最も実用的なIT認定材料を提供することを確認することができます。 Salesforce Energy-and-Utilities-Cloud - NewValidDumps を選択して１００％の合格率を確保することができて、もし試験に失敗したら、NewValidDumpsが全額で返金いたします。 心配することはないよ、NewValidDumpsのCIMAのScrum PSPO-I試験トレーニング資料がありますから。 Oracle 1z1-071-JPN - そうしたらあなたはNewValidDumpsが用意した問題集にもっと自信があります。

Updated: May 27, 2022