我々NewValidDumpsはCIMAのCIMAPRO15-P01-X1-ENG資料勉強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。また、我々はさらに認可を受けられるために、皆様の一切の要求を満足できて喜ぶ気持ちでずっと協力し、完備かつ精確のCIMAPRO15-P01-X1-ENG資料勉強試験問題集を開発するのに準備します。 ほんとんどお客様は我々NewValidDumpsのCIMA　CIMAPRO15-P01-X1-ENG資料勉強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。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資料勉強試験資料をリリースすることです。 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資料勉強試験資料をリリースすることです。

CIMA Certification CIMAPRO15-P01-X1-ENG 弊社は君の試験の１００％合格率を保証いたします。

NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial資料勉強の試験問題は同じシラバスに従って、実際のCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial資料勉強認証試験にも従っています。 NewValidDumpsの問題集は真実試験の問題にとても似ていて、弊社のチームは自分の商品が自信を持っています。NewValidDumpsが提供した商品をご利用してください。

NewValidDumpsはとても良い選択で、CIMAPRO15-P01-X1-ENG資料勉強の試験を最も短い時間に縮められますから、あなたの費用とエネルギーを節約することができます。それに、あなたに美しい未来を作ることに助けを差し上げられます。CIMAのCIMAPRO15-P01-X1-ENG資料勉強認定試験に受かるのはあなたの技能を検証することだけでなく、あなたの専門知識を証明できて、上司は無駄にあなたを雇うことはしないことの証明書です。

CIMA CIMAPRO15-P01-X1-ENG資料勉強 - はやく試してください。

時間とお金の集まりより正しい方法がもっと大切です。CIMAのCIMAPRO15-P01-X1-ENG資料勉強試験のために勉強していますなら、NewValidDumpsの提供するCIMAのCIMAPRO15-P01-X1-ENG資料勉強試験ソフトはあなたの選びの最高です。我々の目的はあなたにCIMAのCIMAPRO15-P01-X1-ENG資料勉強試験に合格することだけです。試験に失敗したら、弊社は全額で返金します。我々の誠意を信じてください。あなたが順調に試験に合格するように。

私は教えてあげますよ。NewValidDumpsのCIMAPRO15-P01-X1-ENG資料勉強問題集が一番頼もしい資料です。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 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
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 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: 5
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/

自分のIT業界での発展を希望したら、CIMAのServiceNow CSA試験に合格する必要があります。 Microsoft DP-203 - もし受験したいなら、試験の準備をどのようにするつもりですか。 弊社のCisco 200-201問題集はあなたにこのチャンスを全面的に与えられます。 Microsoft DP-300 - もしうちの学習教材を購入するなら、NewValidDumps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。 短時間でPalo Alto Networks PCCSE-JPN試験に一発合格したいなら、我々社のCIMAのPalo Alto Networks PCCSE-JPN資料を参考しましょう。

Updated: May 27, 2022