絶対見逃さないです。実際、私たちはCIMAPRO15-P01-X1-ENG最新資料試験参考書に関するサービスとお客様に対する忠実がずっと続いています。だから、CIMAPRO15-P01-X1-ENG最新資料試験参考書に関連して、何か質問がありましたら、遠慮無く私たちとご連絡致します。 CIMAのCIMAPRO15-P01-X1-ENG最新資料認定試験に合格することはきっと君の職業生涯の輝い将来に大変役に立ちます。NewValidDumpsを選ぶなら、君がCIMAのCIMAPRO15-P01-X1-ENG最新資料認定試験に合格するということできっと喜んでいます。 もしあなたはNewValidDumpsの製品を購入したければ弊社が詳しい問題集を提供して、君にとって完全に準備します。

CIMA Certification CIMAPRO15-P01-X1-ENG 常々、時間とお金ばかり効果がないです。

CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial最新資料「P1 - Management Accounting Question Tutorial」はCIMAの一つ認証試験として、もしCIMA認証試験に合格してIT業界にとても人気があってので、ますます多くの人がCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial最新資料試験に申し込んで、CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial最新資料試験は簡単ではなくて、時間とエネルギーがかかって用意しなければなりません。 試験が更新されているうちに、我々はCIMAのCIMAPRO15-P01-X1-ENG 復習テキスト試験の資料を更新し続けています。できるだけ100％の通過率を保証使用にしています。

CIMA CIMAPRO15-P01-X1-ENG最新資料「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最新資料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。しかし必ずしも大量の時間とエネルギーで復習しなくて、弊社が丹精にできあがった問題集を使って、試験なんて問題ではありません。

CIMA CIMAPRO15-P01-X1-ENG最新資料 - 自分の幸せは自分で作るものだと思われます。

CIMAのCIMAPRO15-P01-X1-ENG最新資料認定試験は競争が激しい今のIT業界中でいよいよ人気があって、受験者が増え一方で難度が低くなくて結局専門知識と情報技術能力の要求が高い試験なので、普通の人がCIMA認証試験に合格するのが必要な時間とエネルギーをかからなければなりません。

あなたは弊社の高品質CIMA　CIMAPRO15-P01-X1-ENG最新資料試験資料を利用して、一回に試験に合格します。NewValidDumpsのCIMA　CIMAPRO15-P01-X1-ENG最新資料問題集は専門家たちが数年間で過去のデータから分析して作成されて、試験にカバーする範囲は広くて、受験生の皆様のお金と時間を節約します。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 2
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: 3
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/

QUESTION NO: 4
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: 5
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/

Salesforce Marketing-Cloud-Intelligence - 良い対応性の訓練が必要で、NewValidDumps の問題集をお勧めます。 ISACA CISA-CN - 暇の時間を利用して勉強します。 NewValidDumpsが提供したCIMAのPMI PMP-KRの試験トレーニング資料は受験生の皆さんの評判を得たのはもうずっと前のことになります。 多分、Cisco 300-410Jテスト質問の数が伝統的な問題の数倍である。 Salesforce DEX-403J - 例外がないです。

Updated: May 27, 2022