競争力が激しい社会に当たり、我々NewValidDumpsは多くの受験生の中で大人気があるのは受験生の立場からCIMA　CIMAPRO15-P01-X1-ENG試験解説問題試験資料をリリースすることです。たとえば、ベストセラーのCIMA　CIMAPRO15-P01-X1-ENG試験解説問題問題集は過去のデータを分析して作成ます。ほんとんどお客様は我々NewValidDumpsのCIMA　CIMAPRO15-P01-X1-ENG試験解説問題問題集を使用してから試験にうまく合格しましたのは弊社の試験資料の有効性と信頼性を説明できます。 なぜでしょうか。それはNewValidDumpsは長年の経験を持っていて、ずっとIT認定試験の研究に取り組んでいて、試験についての多くの規則を総括しましたから。 CIMAPRO15-P01-X1-ENG試験解説問題問題集を利用して試験に合格できます。

CIMA Certification CIMAPRO15-P01-X1-ENG しかし、資料の品質が保証されることができません。

CIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial試験解説問題試験に合格することは容易なことではなくて、良い訓練ツールは成功の保証でNewValidDumpsは君の試験の問題を準備してしまいました。 もし学習教材は問題があれば、或いは試験に不合格になる場合は、全額返金することを保証いたします。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG 参考書試験トレーニング資料は正確性が高くて、カバー率も広い。

どんな業界で自分に良い昇進機会があると希望する職人がとても多いと思って、IT業界にも例外ではありません。ITの専門者はCIMAのCIMAPRO15-P01-X1-ENG試験解説問題認定試験があなたの願望を助けって実現できるのがよく分かります。NewValidDumpsはあなたの夢に実現させるサイトでございます。

CIMA CIMAPRO15-P01-X1-ENG試験解説問題 - 近年、IT領域で競争がますます激しくなります。

競争力が激しい社会において、IT仕事をする人は皆、我々NewValidDumpsのCIMAPRO15-P01-X1-ENG試験解説問題を通して自らの幸せを筑く建筑士になれます。我が社のCIMAのCIMAPRO15-P01-X1-ENG試験解説問題習題を勉強して、最も良い結果を得ることができます。我々のCIMAPRO15-P01-X1-ENG試験解説問題習題さえ利用すれば試験の成功まで近くなると考えられます。

NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG試験解説問題試験トレーニング資料は豊富な知識と経験を持っているIT専門家に研究された成果で、正確度がとても高いです。NewValidDumpsに会ったら、最高のトレーニング資料を見つけました。

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
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: 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/

弊社NewValidDumpsのEC-COUNCIL 312-39問題集は必ずあなたの成功へ道の秘訣です。 NewValidDumpsのCisco 700-826問題集の合格率が100%に達することも数え切れない受験生に証明された事実です。 Microsoft DP-600 - 別の人の言い回しより自分の体験感じは大切なことです。 SAP C-SIGPM-2403 - そうだったら、下記のものを読んでください。 他の人に先立ってCIMA　ServiceNow CSA認定資格を得るために、今から勉強しましょう。

Updated: May 27, 2022