NewValidDumps のCIMAのCIMAPRO15-P01-X1-ENG資格復習テキスト問題集はシラバスに従って、それにCIMAPRO15-P01-X1-ENG資格復習テキスト認定試験の実際に従って、あなたがもっとも短い時間で最高かつ最新の情報をもらえるように、弊社はトレーニング資料を常にアップグレードしています。弊社のCIMAPRO15-P01-X1-ENG資格復習テキストのトレーニング資料を買ったら、一年間の無料更新サービスを差し上げます。もっと長い時間をもらって試験を準備したいのなら、あなたがいつでもサブスクリプションの期間を伸びることができます。 NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG資格復習テキスト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。 NewValidDumpsには専門的なエリート団体があります。

CIMA Certification CIMAPRO15-P01-X1-ENG まず問題集のdemoを体験することができます。

CIMA Certification CIMAPRO15-P01-X1-ENG資格復習テキスト - P1 - Management Accounting Question Tutorial NewValidDumpsはあなたが試験に合格するのを助けることができるだけでなく、あなたは最新の知識を学ぶのを助けることもできます。 それはもちろんNewValidDumpsのCIMAPRO15-P01-X1-ENG 試験問題問題集ですよ。CIMAPRO15-P01-X1-ENG 試験問題試験の準備をするとき、がむしゃらにITに関連する知識を学ぶのは望ましくない勉強法です。

あるいは、無料で試験CIMAPRO15-P01-X1-ENG資格復習テキスト問題集を更新してあげるのを選択することもできます。こんな保障がありますから、心配する必要は全然ないですよ。NewValidDumpsのCIMAPRO15-P01-X1-ENG資格復習テキスト問題集は多くの受験生に検証されたものですから、高い成功率を保証できます。

CIMA CIMAPRO15-P01-X1-ENG資格復習テキスト - 正しい方法は大切です。

我々は販売者とお客様の間の信頼が重要でもらい難いのを知っています。我々はCIMAのCIMAPRO15-P01-X1-ENG資格復習テキストソフトであなたに専門と高効率を示して、最全面的な問題集と詳しい分析であなたに助けてCIMAのCIMAPRO15-P01-X1-ENG資格復習テキスト試験に合格して、最高のサービスであなたの信頼を得ています。あなたが試験に合格するのは我々への一番よい評価です。

できるだけ100％の通過率を保証使用にしています。NewValidDumpsは多くの受験生を助けて彼らにCIMAのCIMAPRO15-P01-X1-ENG資格復習テキスト試験に合格させることができるのは我々専門的なチームがCIMAのCIMAPRO15-P01-X1-ENG資格復習テキスト試験を研究して解答を詳しく分析しますから。

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
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: 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/

その中の一部は暇な時間だけでCIMAのCisco 300-420J試験を準備します。 ただ、社会に入るIT卒業生たちは自分能力の不足で、SAP C_THR81_2311試験向けの仕事を探すのを悩んでいますか？それでは、弊社のCIMAのSAP C_THR81_2311練習問題を選んで実用能力を速く高め、自分を充実させます。 ISQI CPSA-FL - PayPalは国際的に最大の安全的な支払システムです。 NewValidDumpsのCIMA　Salesforce Data-Cloud-Consultant-JPN問題集は専門家たちが数年間で過去のデータから分析して作成されて、試験にカバーする範囲は広くて、受験生の皆様のお金と時間を節約します。 弊社のSnowflake ARA-R01真題を入手して、試験に合格する可能性が大きくなります。

Updated: May 27, 2022