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How To Pass CIMA P1 Exam In Easy Way - CIMA P1 Braindumps

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Question 1

Which of the following is a definition of a rolling budget?

A. A budget which changes in response to uncontrollable events.

B. A budget that adjusts for changes in the volume of activity as they occur through the budget year.

C. A budget that uses the current year budget as the basis for the next year budget.

D. A budget that is continuously updated by adding a further accounting period (month or quarter) when the earliest accounting period has expired.

Answer: D