NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG関連日本語内容の試験問題と解答はあなたが必要とした一切の試験トレーニング資料を準備して差し上げます。実際の試験のシナリオと一致で、选択問題（多肢選択問題）はあなたが試験を受かるために有効な助けになれます。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG関連日本語内容「P1 - Management Accounting Question Tutorial」の試験トレーニング資料は検証した試験資料で、NewValidDumpsの専門的な実践経験に含まれています。 我々NewValidDumpsはCIMAのCIMAPRO15-P01-X1-ENG関連日本語内容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関連日本語内容試験問題集を開発するのに準備します。 NewValidDumpsで、あなたは自分に向いている製品をどちらでも選べます。

CIMA Certification CIMAPRO15-P01-X1-ENG では、どんな試験を受けるのかは決めましたか。

NewValidDumpsはとても良い選択で、CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial関連日本語内容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。 NewValidDumpsを選んび、成功を選びます。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG 科目対策試験トレーニング資料は豊富な経験を持っているIT専門家が研究したもので、問題と解答が緊密に結んでいるものです。

NewValidDumpsの試験トレーニング資料はCIMAのCIMAPRO15-P01-X1-ENG関連日本語内容認定試験の１００パーセントの合格率を保証します。近年、IT領域で競争がますます激しくなります。IT認証は同業種の欠くことができないものになりました。

CIMA CIMAPRO15-P01-X1-ENG関連日本語内容 - その権威性は言うまでもありません。

NewValidDumpsは優れたIT情報のソースを提供するサイトです。NewValidDumpsで、あなたの試験のためのテクニックと勉強資料を見つけることができます。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG関連日本語内容試験トレーニング資料は豊富な知識と経験を持っているIT専門家に研究された成果で、正確度がとても高いです。NewValidDumpsに会ったら、最高のトレーニング資料を見つけました。NewValidDumpsのCIMAのCIMAPRO15-P01-X1-ENG関連日本語内容試験トレーニング資料を持っていたら、試験に対する充分の準備がありますから、安心に利用したください。

弊社のCIMAのCIMAPRO15-P01-X1-ENG関連日本語内容試験問題集を買うかどうかまだ決めていないなら、弊社のデモをやってみよう。使用してから、あなたは弊社の商品でCIMAのCIMAPRO15-P01-X1-ENG関連日本語内容試験に合格できるということを信じています。

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/

Juniper JN0-664 - これは試験の準備をするために非常に効率的なツールですから。 我々はあなたのCIMAのHuawei H19-412_V1.0試験への成功を確保しているだけでなく、楽な準備過程と行き届いたアフターサービスを承諾しています。 それはNewValidDumpsのOracle 1Z0-084問題集です。 SAP C_S4CPR_2402 - 心配しないでください。 Huawei H13-313_V1.0 - ここには、私たちは君の需要に応じます。

Updated: May 27, 2022