IT業界の中でたくさんの野心的な専門家がいって、IT業界の中でより一層頂上まで一歩更に近く立ちたくてCIMAのCIMAPRO15-P01-X1-ENG試験攻略試験に参加して認可を得たくて、CIMA のCIMAPRO15-P01-X1-ENG試験攻略試験が難度の高いので合格率も比較的低いです。CIMAのCIMAPRO15-P01-X1-ENG試験攻略試験を申し込むのは賢明な選択で今のは競争の激しいIT業界では、絶えず自分を高めるべきです。しかし多くの選択肢があるので君はきっと悩んでいましょう。 NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG試験攻略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。NewValidDumpsはあなたが首尾よく試験に合格することを助けるだけでなく、あなたの知識と技能を向上させることもできます。 しかしその可能性はほとんどありません。

CIMA Certification CIMAPRO15-P01-X1-ENG まだ何を待っていますか。

CIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial試験攻略認定試験を受けることを決めたら、NewValidDumpsがそばにいて差し上げますよ。 それは正確性が高くて、カバー率も広いです。あなたはNewValidDumpsの学習教材を購入した後、私たちは一年間で無料更新サービスを提供することができます。

NewValidDumpsが提供したCIMAのCIMAPRO15-P01-X1-ENG試験攻略トレーニング資料はあなたの成功への礎になれることだけでなく、あなたがIT業種でもっと有効な能力を発揮することも助けられます。このトレーニングはカバー率が高いですから、あなたの知識を豊富させる以外、操作レベルを高められます。もし今あなたがCIMAのCIMAPRO15-P01-X1-ENG試験攻略「P1 - Management Accounting Question Tutorial」試験にどうやって合格することに困っているのなら、心配しないでください。

CIMA CIMAPRO15-P01-X1-ENG試験攻略 - 最もよくて最新で資料を提供いたします。

NewValidDumpsのサイトは長い歴史を持っていて、CIMAのCIMAPRO15-P01-X1-ENG試験攻略認定試験の学習教材を提供するサイトです。長年の努力を通じて、NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG試験攻略認定試験の合格率が１００パーセントになっていました。CIMAのCIMAPRO15-P01-X1-ENG試験攻略試験トレーニング資料の高い正確率を保証するために、うちはCIMAのCIMAPRO15-P01-X1-ENG試験攻略問題集を絶えずに更新しています。それに、うちの学習教材を購入したら、私たちは一年間で無料更新サービスを提供することができます。

CIMA CIMAPRO15-P01-X1-ENG試験攻略「P1 - Management Accounting Question Tutorial」認証試験に合格することが簡単ではなくて、CIMA CIMAPRO15-P01-X1-ENG試験攻略証明書は君にとってはIT業界に入るの一つの手づるになるかもしれません。しかし必ずしも大量の時間とエネルギーで復習しなくて、弊社が丹精にできあがった問題集を使って、試験なんて問題ではありません。

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/

あなたはうちのCIMAのHP HP2-I66問題集を購入する前に、NewValidDumpsは無料でサンプルを提供することができます。 Amazon SOA-C02-KR - 今の社会の中で、ネット上で訓練は普及して、弊社は試験問題集を提供する多くのネットの一つでございます。 あなたに安心でソフトを買わせるために、あなたは無料でCIMAのCompTIA SY0-601-JPNソフトのデモをダウンロードすることができます。 Microsoft SC-300J - 試験問題と解答に関する質問があるなら、当社は直後に解決方法を差し上げます。 Fortinet NSE5_FAZ-7.2 - PDF、オンライン問題集または模擬試験ソフトですか。

Updated: May 27, 2022