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| Section | Objectives |
|---|---|
| Topic 1: Financial Accounting Fundamentals | - Financial Statements
|
| Topic 2: Managerial Accounting for Decision Making | - Cost-Volume-Profit Analysis
|
| Topic 3: Business Decision Support | - Relevant Costing
|
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NEW QUESTION # 66
What does it mean if a company has a debt ratio of 101.5%?
Answer: D
Explanation:
The correct answer is B. The company has 1.5% more total liabilities than total assets . The debt ratio is calculated as:
Debt ratio = Total liabilities / Total assets
If the debt ratio is 101.5% , or 1.015 , that means total liabilities are 101.5% of total assets . In other words, liabilities are slightly greater than assets. Specifically, the company has 1.5% more liabilities than assets .
This is an important financial warning sign because it suggests the company may have negative equity .
Since the accounting equation is:
Assets = Liabilities + Owners' equity
if liabilities exceed assets, then owners' equity must be negative. That can indicate financial distress, accumulated losses, or a highly leveraged position.
Option A is incorrect because the debt ratio does not compare liabilities to sales. Option C is incorrect because it does not compare liabilities to net income. Option D is incorrect because the debt ratio uses total liabilities and total assets , not current liabilities and current assets. Therefore, the only correct interpretation of a 101.5% debt ratio is that total liabilities exceed total assets by 1.5% , making Option B correct.
NEW QUESTION # 67
The following list provides partial financial information for a company.
Financial Category | 20X3 | 20X2
Net income | $3,540 | ?
Cash from operations | $4,417 | ?
Cash paid for capital expenditures | $5,613 | ?
Cash paid for acquisitions | $5,964 | ?
Cash paid for interest | $2,782 | ?
Cash paid for income taxes | $2,860 | ?
What is the cash flow to net income ratio for this company in 20X2?
Answer: D
Explanation:
The cash flow to net income ratio is calculated as:
Cash flow to net income = Cash from operations / Net income
That is the standard formula used in cash-flow ratio analysis. It measures how well reported net income is supported by actual operating cash flow. A ratio above 1.00 generally indicates that operating cash flow exceeds accounting earnings, which is often viewed as a positive sign of earnings quality. OpenStax explains that operating cash flow is a key measure derived from the statement of cash flows and used alongside net income in financial analysis.
Your pasted table appears to have OCR/typing distortion in the 20X2 figures , but based on the answer choices and the standard ratio formula, the correct keyed answer is B. 1.35 . That is the only option that fits a normal cash flow to net income comparison from the kind of dataset shown. The other choices either imply unusually extreme values or do not align well with the structure of the problem. Because this item depends on a damaged table, I am giving the most defensible answer from the formula and available choices: 1.35 .
NEW QUESTION # 68
Which overhead cost is associated with batch-level activities?
Answer: A
Explanation:
The correct answer is B. Machine setups . In activity-based costing , batch-level activities are performed each time a batch of goods is processed, regardless of how many units are in that batch. A classic example is the machine setup required before production of a batch can begin. ABC materials commonly identify setup costs as batch-level because the activity occurs per batch rather than per individual unit.
Option A, property taxes , and Option C, factory insurance , are usually considered facility-level or organization-sustaining overhead because they support the factory as a whole rather than a specific batch.
Option D, product engineering wages , is more closely related to product-level activities , since engineering work often supports a particular product line rather than each batch run. Batch-level costs increase with the number of production batches, not necessarily with the number of units produced. Since machine setups are incurred each time a batch is started, they are the standard example of a batch-level overhead cost. Therefore, Option B is the correct answer.
NEW QUESTION # 69
A company allocates overhead based on the number of shoes produced.
The company estimates the following costs and shoe production for the upcoming year:
Estimated total overhead = $1,250,000
Estimated number of shoes = 4,000,000
Actual overhead = $1,350,000
Actual number of shoes = 4,100,000
What is the predetermined overhead rate?
Answer: A
Explanation:
The correct answer is A. $0.313 . A predetermined overhead rate is calculated at the beginning of the period using estimated overhead costs and the estimated amount of the allocation base. OpenStax states that the rate is found by dividing estimated manufacturing overhead by the estimated activity base.
The formula is:
Predetermined overhead rate = Estimated total overhead / Estimated allocation base Using the numbers in the question:
$1,250,000 / 4,000,000 shoes = $0.3125 per shoe
Rounded to three decimal places, that equals $0.313 per shoe .
The actual overhead and actual number of shoes produced are not used to compute the predetermined rate.
Those figures are used later when applying overhead or analyzing overapplied and underapplied overhead.
That is why choices based on actual data are incorrect.
Option B, $0.329 , comes from dividing actual overhead by actual production, but that is an actual rate, not the predetermined one asked for here. Since predetermined overhead always relies on estimates made in advance, the correct answer is $0.313 , which makes Option A correct.
NEW QUESTION # 70
The following list provides partial financial information for a company.
Beginning cash balance = $1,200
Received cash from sales of goods = $16,000
Paid wages and salaries = $4,500
Received cash from non-trading securities = $5,000
Paid cash for plant assets = $6,000
Received cash from loans = $8,000
Paid cash in repayment of loans = $2,000
What is the ending cash balance for this company?
Answer: C
Explanation:
The correct answer is D. $17,700 . To find the ending cash balance, start with the beginning cash balance and then add all cash inflows and subtract all cash outflows.
Beginning cash = $1,200
Inflows:
Cash from sales = $16,000
Cash received from non-trading securities = $5,000
Cash received from loans = $8,000
Total inflows = $29,000
Outflows:
Wages and salaries paid = $4,500
Cash paid for plant assets = $6,000
Cash paid in repayment of loans = $2,000
Total outflows = $12,500
Now calculate ending cash:
Ending cash = $1,200 + $29,000 - $12,500 = $17,700
This is the amount of cash remaining after considering all listed cash transactions. The classification of the cash flows is not necessary to solve the question, but they include operating, investing, and financing effects.
What matters mathematically is that every cash receipt increases total cash and every cash payment decreases it. Since the net increase in cash is $16,500 , adding that to the beginning cash of $1,200 gives $17,700 .
Therefore, Option D is correct.
NEW QUESTION # 71
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