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練習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のCIMAPRO15-P01-X1-ENG練習問題の試験問題を提供するウェブが何百ありますが、なぜ受験生は殆どNewValidDumpsを選んだのですか。それはNewValidDumpsにはIT領域のエリートたちが組み立てられた団体があります。 NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG練習問題試験トレーニング資料を使ったら、君のCIMAのCIMAPRO15-P01-X1-ENG練習問題認定試験に合格するという夢が叶えます。

その中で、CIMAPRO15-P01-X1-ENG練習問題認定試験が最も重要な一つです。

あなたは無料でCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial練習問題復習教材をダウンロードしたいですか？もちろん、回答ははいです。 もちろん、よりよく試験の準備をするように、自分に相応しいツールを選択するのは一番大事なことです。これは試験に合格できるかどうかに関連する大切な問題です。

NewValidDumpsはずっと君のために最も正確なCIMAのCIMAPRO15-P01-X1-ENG練習問題「P1 - Management Accounting Question Tutorial」試験に関する資料を提供して、君が安心に選択することができます。君はオンラインで無料な練習問題をダウンロードできて、１００％で試験に合格しましょう。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。

CIMA CIMAPRO15-P01-X1-ENG練習問題 - 「信仰は偉大な感情で、創造の力になれます。

努力する人生と努力しない人生は全然違いますなので、あなたはのんびりした生活だけを楽しみしていき、更なる進歩を求めるのではないか？スマートを一方に置いて、我々CIMAのCIMAPRO15-P01-X1-ENG練習問題試験問題集をピックアップします。弊社のCIMAPRO15-P01-X1-ENG練習問題試験問題集によって、あなたの心と精神の満足度を向上させながら、勉強した後CIMAPRO15-P01-X1-ENG練習問題試験資格認定書を受け取って努力する人生はすばらしいことであると認識られます。

あなたの夢は何ですか。あなたのキャリアでいくつかの輝かしい業績を行うことを望まないのですか。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 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
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 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: 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/

CIMA　Microsoft DP-500試験問題集を購買してから、一年間の無料更新を楽しみにしています。 Huawei H40-111 - あなたは試験の最新バージョンを提供することを要求することもできます。 そうしたら、CIMA　Salesforce PDX-101試験はそんなに簡単なことだと知られます。 HP HPE6-A78 - ところで、受験生の皆さんを簡単にIT認定試験に合格させられる方法がないですか。 また、購入する前に、無料でMicrosoft MB-800のPDF版デモをダウンロードでき、信頼性を確認することができます。

Updated: May 27, 2022