これは受験生の皆様を助けた結果です。NewValidDumpsが提供したCIMAのCIMAPRO15-P01-X1-ENG関連日本語内容トレーニング資料は問題と解答に含まれていて、IT技術専門家たちによって開発されたものです。CIMAのCIMAPRO15-P01-X1-ENG関連日本語内容認定試験を受けたいのなら、NewValidDumpsを選ぶのは疑いないことです。 あなたはCIMAPRO15-P01-X1-ENG関連日本語内容試験に不安を持っていますか？CIMAPRO15-P01-X1-ENG関連日本語内容参考資料をご覧下さい。私たちのCIMAPRO15-P01-X1-ENG関連日本語内容参考資料は十年以上にわたり、専門家が何度も練習して、作られました。 CIMAのCIMAPRO15-P01-X1-ENG関連日本語内容試験に受かるのはあなたが自分をIT業種にアピールする方法の一つです。

CIMA Certification CIMAPRO15-P01-X1-ENG そうだったら、NewValidDumpsを利用したください。

CIMA Certification CIMAPRO15-P01-X1-ENG関連日本語内容 - P1 - Management Accounting Question Tutorial NewValidDumps を選択して１００％の合格率を確保することができて、もし試験に失敗したら、NewValidDumpsが全額で返金いたします。 NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG 受験資格試験トレーニング資料はあなたの成功への第一歩です。この資料を持っていたら、難しいCIMAのCIMAPRO15-P01-X1-ENG 受験資格認定試験に合格することができるようになります。

あなたはインターネットでCIMAのCIMAPRO15-P01-X1-ENG関連日本語内容認証試験の練習問題と解答の試用版を無料でダウンロードしてください。そうしたらあなたはNewValidDumpsが用意した問題集にもっと自信があります。早くNewValidDumpsの問題集を君の手に入れましょう。

CIMA CIMAPRO15-P01-X1-ENG関連日本語内容認定試験に合格することは難しいようですね。

NewValidDumps のCIMAのCIMAPRO15-P01-X1-ENG関連日本語内容問題集はシラバスに従って、それにCIMAPRO15-P01-X1-ENG関連日本語内容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関連日本語内容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。

これは賞賛の声を禁じえない参考書です。この問題集より優秀な試験参考書を見つけることができません。

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 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
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: 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/

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Updated: May 27, 2022