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試験概要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試験概要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試験概要試験に失敗しても、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。 安心にCIMAPRO15-P01-X1-ENG試験概要試験を申し込みましょう。NewValidDumpsの試験参考書を使用する限り、どんなに難しい試験でも問題にならないです。 自分の能力を証明するために、CIMAPRO15-P01-X1-ENG試験概要試験に合格するのは不可欠なことです。

CIMA Certification CIMAPRO15-P01-X1-ENG こうして、君は安心で試験の準備を行ってください。

CIMA Certification CIMAPRO15-P01-X1-ENG試験概要 - P1 - Management Accounting Question Tutorial 他人の話を大切にしないで重要なのは自分の感じです。 CIMA CIMAPRO15-P01-X1-ENG 復習対策「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 復習対策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。

だから、CIMAのCIMAPRO15-P01-X1-ENG試験概要試験に合格したいあなたは安心で弊社の商品を選べばいいんです。我々のCIMAのCIMAPRO15-P01-X1-ENG試験概要ソフトを利用してお客様の高通過率及び我々の技術の高いチームで、我々は自信を持って我々NewValidDumpsは専門的なのだと言えます。アフターサービスは会社を評価する重要な基準です。

CIMA CIMAPRO15-P01-X1-ENG試験概要 - でも、成功へのショートカットがを見つけました。

最も少ない時間とお金でCIMA　CIMAPRO15-P01-X1-ENG試験概要認定試験に高いポイントを取得したいですか。短時間で一度に本当の認定試験に高いポイントを取得したいなら、我々NewValidDumpsのCIMA　CIMAPRO15-P01-X1-ENG試験概要日本語対策問題集は絶対にあなたへの最善なオプションです。このいいチャンスを把握して、NewValidDumpsのCIMAPRO15-P01-X1-ENG試験概要試験問題集の無料デモをダウンロードして勉強しましょう。

さて、はやく試験を申し込みましょう。NewValidDumpsはあなたを助けることができますから、心配する必要がないですよ。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 2
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: 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 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: 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/

だから、SAP C-HCMP-2311試験のために、弊社の商品を選ばれば、後悔することがないです。 SAP C_TADM_23-JPN - 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。 CIMA Cisco 200-301-KR認証試験について研究の資料がもっとも大部分になって、NewValidDumpsは早くてCIMA Cisco 200-301-KR認証試験の資料を集めることができます。 NewValidDumpsのウェブサイトに行ってもっとたくさんの情報をブラウズして、あなたがほしい試験PMI PMP-JPN参考書を見つけてください。 NewValidDumpsはCIMAのSalesforce JavaScript-Developer-I「P1 - Management Accounting Question Tutorial」の認証試験の合格率を高めるのウエブサイトで、NewValidDumps中のIT業界の専門家が研究を通じてCIMAのSalesforce JavaScript-Developer-Iの認証試験について問題集を研究し続けています。

Updated: May 27, 2022