NewValidDumpsはあなたが試験に合格するのを助けることができるだけでなく、あなたは最新の知識を学ぶのを助けることもできます。このような素晴らしい資料をぜひ見逃さないでください。IT技術の急速な発展につれて、IT認証試験の問題は常に変更されています。 ただ、社会に入るIT卒業生たちは自分能力の不足で、CIMAPRO15-P01-X1-ENG試験復習試験向けの仕事を探すのを悩んでいますか？それでは、弊社のCIMAのCIMAPRO15-P01-X1-ENG試験復習練習問題を選んで実用能力を速く高め、自分を充実させます。その結果、自信になる自己は面接のときに、面接官のいろいろな質問を気軽に回答できて、順調にCIMAPRO15-P01-X1-ENG試験復習向けの会社に入ります。 あるいは、無料で試験CIMAPRO15-P01-X1-ENG試験復習問題集を更新してあげるのを選択することもできます。

CIMA Certification CIMAPRO15-P01-X1-ENG 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 - P1 - Management Accounting Question Tutorial試験復習の認証そんなに人気があって、NewValidDumpsも君の試験に合格するために全力で助けてあげて、またあなたを一年の無料なサービスの更新を提供します。 あなたは弊社の高品質CIMA　CIMAPRO15-P01-X1-ENG 受験方法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 受験方法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。

弊社の商品は試験の範囲を広くカバーすることが他のサイトがなかなか及ばならないです。それほかに品質はもっと高くてCIMAのCIMAPRO15-P01-X1-ENG試験復習認定試験「P1 - Management Accounting Question Tutorial」の受験生が最良の選択であり、成功の最高の保障でございます。

CIMA CIMAPRO15-P01-X1-ENG試験復習 - 君の夢は1歩更に近くなります。

CIMAのCIMAPRO15-P01-X1-ENG試験復習の認定試験に合格すれば、就職機会が多くなります。この試験に合格すれば君の専門知識がとても強いを証明し得ます。CIMAのCIMAPRO15-P01-X1-ENG試験復習の認定試験は君の実力を考察するテストでございます。

NewValidDumpsを利用したら恐いことはないです。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG試験復習「P1 - Management Accounting Question Tutorial」の試験問題と解答は試験準備のパイオニアですから。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 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
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
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: 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/

SAP C-THR12-2311 - NewValidDumpsは君のために良い訓練ツールを提供し、君のCIMA認証試に高品質の参考資料を提供しいたします。 NewValidDumpsの勉強資料とCIMAのISC CISSP-JPに関する指導を従えば、初めてCIMAのISC CISSP-JP認定試験を受けるあなたでも一回で試験に合格することができます。 NewValidDumpsの専門家チームがCIMAのSalesforce Salesforce-AI-Associate-JPN認証試験に対して最新の短期有効なトレーニングプログラムを研究しました。 製品検定合格の証明書あるいは他の人気がある身分検定によって、NewValidDumps CIMAのSalesforce Pardot-Specialist-JPN試験トレーニング資料の長所を完璧に見せることができます。 Lpi 201-450J - きっと君に失望させないと信じています。

Updated: May 27, 2022