CIMAのCIMAPRO15-P01-X1-ENG資格認証攻略認定試験に合格することはきっと君の職業生涯の輝い将来に大変役に立ちます。NewValidDumpsを選ぶなら、君がCIMAのCIMAPRO15-P01-X1-ENG資格認証攻略認定試験に合格するということできっと喜んでいます。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG資格認証攻略問題集を購入するなら、君がCIMAのCIMAPRO15-P01-X1-ENG資格認証攻略認定試験に合格する率は１００パーセントです。 NewValidDumpsのインターネットであなたに年24時間のオンライン顧客サービスを無料で提供して、もしあなたはNewValidDumpsに失敗したら、弊社が全額で返金いたします。NewValidDumpsを選択したら100%試験に合格することができます。 弊社のCIMAのCIMAPRO15-P01-X1-ENG資格認証攻略ソフトを購入するのを決めるとき、我々は各方面であなたに保障を提供します。

CIMA Certification CIMAPRO15-P01-X1-ENG できるだけ100％の通過率を保証使用にしています。

CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial資格認証攻略はCIMAの一つ重要な認証試験で多くのIT専門スタッフが認証される重要な試験です。 ただ、社会に入るIT卒業生たちは自分能力の不足で、CIMAPRO15-P01-X1-ENG 資料勉強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CIMAPRO15-P01-X1-ENG 資料勉強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。その結果、自信になる自己は面接のときに、面接官のいろいろな質問を気軽に回答できて、順調にCIMAPRO15-P01-X1-ENG 資料勉強向けの会社に入ります。

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CIMA CIMAPRO15-P01-X1-ENG資格認証攻略 - しかも値段が手頃です。

多分、CIMAPRO15-P01-X1-ENG資格認証攻略テスト質問の数が伝統的な問題の数倍である。CIMA　CIMAPRO15-P01-X1-ENG資格認証攻略試験参考書は全ての知識を含めて、全面的です。そして、CIMAPRO15-P01-X1-ENG資格認証攻略試験参考書の問題は本当の試験問題とだいたい同じことであるとわかります。CIMAPRO15-P01-X1-ENG資格認証攻略試験参考書があれば,ほかの試験参考書を勉強する必要がないです。

この試験に受かるのは難しいですが、大丈夫です。私はNewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG資格認証攻略試験トレーニング資料を選びましたから。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 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
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 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/

QUESTION NO: 5
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/

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Updated: May 27, 2022