弊社の資源はずっと改訂され、アップデートされていますから、緊密な相関関係があります。CIMAのCIMAPRO15-P01-X1-ENG模擬対策問題の認証試験を準備しているあなたは、自分がトレーニングを選んで、しかも次の問題を受かったほうがいいです。弊社の試験問題はほとんど毎月で一回アップデートしますから、あなたは市場で一番新鮮な、しかも依頼できる良い資源を得ることができることを保証いたします。 近年、IT領域で競争がますます激しくなります。IT認証は同業種の欠くことができないものになりました。 全てのお客様に追跡サービスを差し上げますから、あなたが買ったあとの一年間で、弊社は全てのお客様に問題集のアップグレードを無料に提供します。

CIMA Certification CIMAPRO15-P01-X1-ENG 近年、IT領域で競争がますます激しくなります。

いまCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial模擬対策問題試験に合格するショートカットを教えてあげますから。 あなたの希望はNewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG 模擬モード試験トレーニング資料にありますから、速く掴みましょう。「私はだめです。

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信じないでしょうか。NewValidDumpsの試験問題集はそのような資料ですよ。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 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
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: 4
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: 5
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/

我々の目的はあなたにCIMAのHuawei H13-821_V3.0試験に合格することだけです。 Lpi 102-500J - しかし、これは本当のことですよ。 CIMAのCisco 350-601J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Cisco 350-601J試験に合格することができます。 Kinaxis KX3-003 - もしそうだったら、もう試験に合格できないなどのことを心配する必要がないのです。 それで、IT人材として毎日自分を充実して、SAP C_THR12_2311問題集を学ぶ必要があります。

Updated: May 27, 2022