この認証を持っていたら、あなたは、高レベルのホワイトカラーの生活を送ることができます。実力を持っている人になって、他の人に尊敬されることもできます。NewValidDumpsはCIMAのCIMAPRO15-P01-X1-ENG試験勉強書試験トレーニング資料を提供できます。 CIMA　CIMAPRO15-P01-X1-ENG試験勉強書試験認定書はIT職員野給料増加と仕事の昇進にとって、大切なものです。それで、我々社の無料のCIMA　CIMAPRO15-P01-X1-ENG試験勉強書デモを参考して、あなたに相応しい問題集を入手します。 それは受験生のために特別に作成したものですから、１００パーセントの合格率を保証します。

CIMA Certification CIMAPRO15-P01-X1-ENG 正しい方法は大切です。

NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial試験勉強書試験トレーニング資料はインターネットでの全てのトレーニング資料のリーダーです。 我々NewValidDumpsはCIMAPRO15-P01-X1-ENG ソフトウエア試験の難しさを減らないとは言え、試験準備の難しさを減ることができます。我々の提供する問題集を体験してから、あなたはCIMAのCIMAPRO15-P01-X1-ENG ソフトウエア試験に合格できる自信を持っています。

試験の準備をするためにNewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG試験勉強書試験トレーニング資料を買うのは冒険的行為と思ったとしたら、あなたの人生の全てが冒険なことになります。一番遠いところへ行った人はリスクを背負うことを恐れない人です。また、NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG試験勉強書試験トレーニング資料が信頼できるのは多くの受験生に証明されたものです。

だから、CIMA CIMAPRO15-P01-X1-ENG試験勉強書復習教材を買いました。

我々の承諾だけでなく、お客様に最も全面的で最高のサービスを提供します。CIMAのCIMAPRO15-P01-X1-ENG試験勉強書の購入の前にあなたの無料の試しから、購入の後での一年間の無料更新まで我々はあなたのCIMAのCIMAPRO15-P01-X1-ENG試験勉強書試験に一番信頼できるヘルプを提供します。CIMAのCIMAPRO15-P01-X1-ENG試験勉強書試験に失敗しても、我々はあなたの経済損失を減少するために全額で返金します。

あなたはその他のCIMA CIMAPRO15-P01-X1-ENG試験勉強書「P1 - Management Accounting Question Tutorial」認証試験に関するツールサイトでも見るかも知れませんが、弊社はIT業界の中で重要な地位があって、NewValidDumpsの問題集は君に100%で合格させることと君のキャリアに変らせることだけでなく一年間中で無料でサービスを提供することもできます。

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
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
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: 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/

自分の能力を証明するために、Nutanix NCP-CI-Azure試験に合格するのは不可欠なことです。 NewValidDumpsを通じて最新のCIMAのOracle 1z0-808試験の問題と解答早めにを持てて、弊社の問題集があればきっと君の強い力になります。 Fortinet NSE5_FMG-7.2-JPN - 我々NewValidDumpsは一番行き届いたアフタサービスを提供します。 NewValidDumpsが提供した研修ツールはCIMAのPMI PMPの認定試験に向けて学習資料やシミュレーション訓練宿題で、重要なのは試験に近い練習問題と解答を提供いたします。 我々社サイトのCIMA　Amazon SAP-C02問題庫は最新かつ最完備な勉強資料を有して、あなたに高品質のサービスを提供するのはAmazon SAP-C02資格認定試験の成功にとって唯一の選択です。

Updated: May 27, 2022