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。NewValidDumpsが提供したのオンライン商品がIT業界では品質の高い学習資料、受験生の必要が満足できるサイトでございます。 心配する必要はないです。CIMAPRO15-P01-X1-ENG試験解説問題認定試験はずっと人気があるのです。 NewValidDumpsは実際の環境で本格的なCIMAのCIMAPRO15-P01-X1-ENG試験解説問題「P1 - Management Accounting Question Tutorial」の試験の準備過程を提供しています。

CIMA Certification CIMAPRO15-P01-X1-ENG NewValidDumpsを選ぶのは成功を選ぶのに等しいです。

CIMA Certification CIMAPRO15-P01-X1-ENG試験解説問題 - P1 - Management Accounting Question Tutorial IT業種で仕事しているあなたは、夢を達成するためにどんな方法を利用するつもりですか。 この目標を達成するのは、あなたにとってIT分野での第一歩だけですが、我々のCIMAのCIMAPRO15-P01-X1-ENG 合格体験談ソフトを開発するすべての意義です。だから、我々は尽力して我々の問題集を多くしてNewValidDumpsの専門かたちに研究させてあなたの合格する可能性を増大します。

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。最新のCIMAPRO15-P01-X1-ENG試験解説問題試験問題を知りたい場合、試験に合格したとしてもNewValidDumpsは無料で問題集を更新してあげます。NewValidDumpsのCIMAPRO15-P01-X1-ENG試験解説問題教材を購入したら、あなたは一年間の無料アップデートサービスを取得しました。

CIMA CIMAPRO15-P01-X1-ENG試験解説問題 - 心配なく我々の真題を利用してください。

弊社のNewValidDumpsはIT認定試験のソフトの一番信頼たるバンドになるという目標を達成するために、弊社はあなたに最新版のCIMAのCIMAPRO15-P01-X1-ENG試験解説問題試験問題集を提供いたします。弊社のソフトを使用して、ほとんどのお客様は難しいと思われているCIMAのCIMAPRO15-P01-X1-ENG試験解説問題試験に順調に剛角しました。これも弊社が自信的にあなたに商品を薦める原因です。もし弊社のソフトを使ってあなたは残念で試験に失敗したら、弊社は全額で返金することを保証いたします。すべてのことの目的はあなたに安心に試験に準備さされるということです。

NewValidDumpsのCIMAPRO15-P01-X1-ENG試験解説問題問題集を購入し勉強するだけ、あなたは試験にたやすく合格できます。NewValidDumpsのCIMAPRO15-P01-X1-ENG試験解説問題問題集を使用した後、あなたはたくさんののCIMAPRO15-P01-X1-ENG試験解説問題試験資料を勉強するとか、専門のトレーニング機構に参加するとかなど必要がないと認識します。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 2
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: 3
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: 4
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: 5
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/

我々のCIMAのSalesforce B2B-Commerce-Developer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。 弊社のCIMA　Docker DCA問題集を通して復習してから、真実的に自分の能力の向上を感じ、Docker DCA資格認定を受け取ります。 我々の提供するPDF版のCIMAのSalesforce Salesforce-Data-Cloud-JPN試験の資料はあなたにいつでもどこでも読めさせます。 Microsoft AI-102J問題集は全面的かつわかりやすいです。 我々NewValidDumpsはCIMAのPECB ISO-IEC-27001-Lead-Auditor試験問題集をリリースする以降、多くのお客様の好評を博したのは弊社にとって、大変な名誉なことです。

Updated: May 27, 2022