IT業種について言えば、CIMAのCIMAPRO15-P01-X1-ENG練習問題集認定試験はIT業種で欠くことができない認証ですから、この試験に合格するのはとても必要です。この試験が難しいですから、試験に合格すれば国際的に認証され、受け入れられることができます。そうすると、美しい未来と高給をもらう仕事を持てるようになります。 NewValidDumpsのCIMAPRO15-P01-X1-ENG練習問題集問題集の合格率が100%に達することも数え切れない受験生に証明された事実です。もし試験の準備をするために大変を感じているとしたら、ぜひNewValidDumpsのCIMAPRO15-P01-X1-ENG練習問題集問題集を見逃さないでください。 あなたはキャリアで良い昇進のチャンスを持ちたいのなら、NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG練習問題集「P1 - Management Accounting Question Tutorial」試験トレーニング資料を利用してCIMAの認証の証明書を取ることは良い方法です。

CIMA Certification CIMAPRO15-P01-X1-ENG 我々の誠意を信じてください。

CIMA Certification CIMAPRO15-P01-X1-ENG練習問題集 - P1 - Management Accounting Question Tutorial それはIT専門家達は出題のポイントをよく掴むことができて、実際試験に出題される可能性があるすべての問題を問題集に含めることができますから。 自分のIT業界での発展を希望したら、CIMAのCIMAPRO15-P01-X1-ENG 赤本合格率試験に合格する必要があります。CIMAのCIMAPRO15-P01-X1-ENG 赤本合格率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 赤本合格率試験に合格することができます。

もし受験したいなら、試験の準備をどのようにするつもりですか。もしかして、自分に相応しい試験参考書を見つけたのでしょうか。では、どんな参考書は選べる価値を持っていますか。

CIMA CIMAPRO15-P01-X1-ENG練習問題集 - 弊社の商品はあなたの圧力を減少できます。

あなたはCIMAPRO15-P01-X1-ENG練習問題集試験に不安を持っていますか？CIMAPRO15-P01-X1-ENG練習問題集参考資料をご覧下さい。私たちのCIMAPRO15-P01-X1-ENG練習問題集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練習問題集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練習問題集試験を知る人はいません。

だから、こんなに保障がある復習ソフトはあなたにCIMAのCIMAPRO15-P01-X1-ENG練習問題集試験を心配させていません。我々NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG練習問題集試験のソフトウェアを使用し、あなたはCIMAのCIMAPRO15-P01-X1-ENG練習問題集試験に合格することができます。

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/

NewValidDumpsは専門のIT業界での評判が高くて、あなたがインターネットでNewValidDumpsの部分のCIMA Network Appliance NS0-521「P1 - Management Accounting Question Tutorial」資料を無料でダウンロードして、弊社の正確率を確認してください。 我々実力が強いITチームの提供するCIMAのLinux Foundation HFCPソフトはあなたに満足させることができます。 Microsoft AI-900-CN - 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。 SAP E_S4CPE_2023 - 心はもはや空しくなく、生活を美しくなります。 Snowflake ARA-C01 - 早くNewValidDumpsの問題集を君の手に入れましょう。

Updated: May 27, 2022