NewValidDumpsは実際の環境で本格的なCIMAのCIMAPRO15-P01-X1-ENG資格講座「P1 - Management Accounting Question Tutorial」の試験の準備過程を提供しています。もしあなたは初心者若しくは専門的な技能を高めたかったら、NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG資格講座「P1 - Management Accounting Question Tutorial」の試験問題があなたが一歩一歩自分の念願に近くために助けを差し上げます。試験問題と解答に関する質問があるなら、当社は直後に解決方法を差し上げます。 これはあなたが一回で楽に成功できるを保証するめぼしい参考書です。CIMAPRO15-P01-X1-ENG資格講座認定試験は試験に関連する書物を学ぶだけで合格できるものではないです。 我々は心からあなたが首尾よく試験に合格することを願っています。

CIMA Certification CIMAPRO15-P01-X1-ENG 「信仰は偉大な感情で、創造の力になれます。

もしNewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial資格講座試験トレーニング資料を購入した後、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、私たちが全額返金することを保証いたしますし、私たちは一年間で無料更新サービスを提供することもできます。 あなたの夢は何ですか。あなたのキャリアでいくつかの輝かしい業績を行うことを望まないのですか。

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資格講座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。あなたの利用するCIMAのCIMAPRO15-P01-X1-ENG資格講座ソフトが最新版のを保証するために、一年間の無料更新を提供します。

CIMA CIMAPRO15-P01-X1-ENG資格講座 - 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資格講座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資格講座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資格講座問題集を使用した後、あなたはたくさんののCIMAPRO15-P01-X1-ENG資格講座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。NewValidDumpsCIMAPRO15-P01-X1-ENG資格講座問題集は試験の範囲を広くカバーするだけでなく、質は高いです。

CIMAPRO15-P01-X1-ENG PDF DEMO:

QUESTION NO: 1
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: 2
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: 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/

PRINCE2 PRINCE2Foundation-JPN - 試験に失敗したら、全額で返金する承諾があります。 弊社のCIMA　CheckPoint 156-315.81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、CheckPoint 156-315.81資格認定を受け取ります。 Salesforce Marketing-Cloud-Email-Specialist - 我々もオンライン版とソフト版を提供します。 あなたはISACA CRISC問題集をちゃんと覚えると、ISACA CRISC試験に合格することは簡単です。 我々NewValidDumpsはCIMAのIBM S2000-022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