DumpTOP WGU Accounting-for-Decision-Makers덤프의 질문들과 답변들은 100%의 지식 요점과 적어도 98%의WGU Accounting-for-Decision-Makers시험 문제들을 커버하는 수년동안 가장 최근의WGU Accounting-for-Decision-Makers 시험 요점들을 컨설팅 해 온 시니어 프로 IT 전문가들의 그룹에 의해 구축 됩니다. WGU Accounting-for-Decision-Makers 시험적중율 높은 덤프로 시험패스하세요.
| Section | Objectives |
|---|---|
| Topic 1: Managerial Accounting for Decision Making | - Budgeting and Planning
|
| Topic 2: Business Decision Support | - Relevant Costing
|
| Topic 3: Financial Accounting Fundamentals | - Financial Statements
|
>> Accounting-for-Decision-Makers최신 덤프데모 다운로드 <<
WGU인증Accounting-for-Decision-Makers시험을 패스함으로 취업에는 많은 도움이 됩니다. DumpTOP는WGU인증Accounting-for-Decision-Makers시험패스로 꿈을 이루어주는 사이트입니다. 우리는WGU인증Accounting-for-Decision-Makers시험의 문제와 답은 아주 좋은 학습자료로도 충분한 문제집입니다. 여러분이 안전하게 간단하게WGU인증Accounting-for-Decision-Makers시험을 응시할 수 있는 자료입니다.
질문 # 64
Which two items increase net income?
Choose 2 answers.
정답：A,D
설명：
The correct answers are C. Interest income and D. Gain on sale of assets . Net income increases when revenues and gains increase, while it decreases when expenses and losses increase. Interest income is a type of revenue or other income that adds to earnings. Gain on sale of assets also increases net income because it represents the amount by which proceeds from the sale exceed the asset's carrying value. OpenStax notes that the income statement includes revenues, expenses, gains, and losses in measuring financial performance.
Option A. Income tax expense decreases net income because it is an expense. Option B. Cost of sales also decreases net income because it is a major operating expense deducted in arriving at gross profit and ultimately net income. Gains and interest income improve profitability, whereas expenses reduce it. This distinction is fundamental in preparing and interpreting the income statement. Therefore, the two items that increase net income are Interest income and Gain on sale of assets , making C and D the correct answers.
질문 # 65
A company prepared the following contribution margin income statement for the actual sale of 10,000 shoes:
Sales revenue = $600,000
Variable costs = $400,000
Contribution margin = $200,000
Less fixed costs = $150,000
Net income = $50,000
What would be the forecasted net income for the sale of 14,000 shoes based on the actual results above?
정답：A
설명：
The correct answer is C. $130,000 . A contribution margin income statement separates variable costs from fixed costs , which makes it useful for forecasting profit at different sales levels. OpenStax explains that contribution margin analysis shows how much sales revenue remains after variable costs to cover fixed costs and profit.
First calculate the per-unit amounts based on 10,000 shoes:
Sales per unit = $600,000 / 10,000 = $60
Variable cost per unit = $400,000 / 10,000 = $40
Contribution margin per unit = $20
For 14,000 shoes , total contribution margin would be:
14,000 × $20 = $280,000
Now subtract fixed costs, which stay the same at $150,000 :
Forecasted net income = $280,000 - $150,000 = $130,000
So the company would expect to earn $130,000 if it sells 14,000 shoes. This is exactly why CVP and contribution margin statements are useful for planning: they allow managers to estimate the profit impact of volume changes quickly, as long as selling price, variable cost per unit, and fixed costs remain stable.
Therefore, Option C is correct.
질문 # 66
Which information does a balance sheet provide about a company?
정답：B
설명：
A balance sheet shows the company's financial position at a specific point in time , so Option C is correct.
It reports what the business owns (assets), what it owes (liabilities), and usually owners' or stockholders' equity as of a particular date. This is why the balance sheet is often described as a snapshot rather than a report covering a span of time. Authoritative accounting learning materials describe the balance sheet as presenting assets, liabilities, and equity "as of" a date or at a specific moment.
Option A is incorrect because revenues and expenses for a period of time belong to the income statement , not the balance sheet. Option D is incorrect because cash collections and cash expenditures for a period of time are presented in the statement of cash flows . Option B is also incorrect because cash inflows and outflows are not reported only at a single point in time; they are summarized over a period. Therefore, the best answer is the one identifying the balance sheet as a statement of assets and liabilities at a specific point in time .
질문 # 67
Which two item subtotals are included in a multi-step income statement?
Choose 2 answers.
정답：A,B
설명：
The correct answers are A. Gross profit and B. Income from operations . A multi-step income statement separates operating and nonoperating activities and includes intermediate subtotals that help users analyze profitability in stages. Two of the most important subtotals are gross profit and income from operations .
Gross profit is calculated as net sales minus cost of goods sold , while income from operations is determined after subtracting operating expenses from gross profit. OpenStax explains that a multi-step income statement includes these subtotals to give users more insight into business performance.
Options C. Current liabilities and D. Total assets are incorrect because those belong on the balance sheet , not the income statement. A multi-step income statement focuses on revenues, costs, and expenses for a period of time, not financial position at a point in time. By providing subtotals such as gross profit and income from operations, the statement helps managers, investors, and creditors evaluate how well the company performs in its core operations before considering nonoperating items. Therefore, the correct choices are A and B .
질문 # 68
What is true regarding the use of International Financial Reporting Standards (IFRS)?
정답：D
설명：
The correct answer is C. IFRS are commonly required to be used in Asia . IFRS is widely used around the world, and the IFRS Foundation states that companies in more than 140 jurisdictions are required to use IFRS Accounting Standards when reporting their financial health. That broad global adoption includes many Asian jurisdictions, so saying IFRS are commonly required in Asia is accurate.
Option A is incorrect because U.S. domestic issuers are generally required under SEC rules to file financial statements prepared in accordance with U.S. GAAP , not simply choose IFRS instead. Option B is false because IFRS are not seldom used by non-U.S. companies; in fact, they are extensively used internationally.
Option D is incorrect because the SEC does not require IFRS for all issuers; rather, SEC rules generally require U.S. GAAP for domestic registrants, while certain foreign private issuers may use IFRS as issued by the IASB. Therefore, among the listed choices, Option C is the only statement that is broadly correct and consistent with current international reporting practice.
질문 # 69
......
우리DumpTOP에서는 각종IT시험에 관심있는분들을 위하여, 여러 가지 인증시험자료를 제공하는 사이트입니다. 우리DumpTOP는 많은 분들이 IT인증시험을 응시하여 성공할수록 도와주는 사이트입니다. 우리의 파워는 아주 대단하답니다. 여러분은 우리DumpTOP 사이트에서 제공하는WGU Accounting-for-Decision-Makers관련자료의 일부분문제와답등 샘플을 무료로 다운받아 체험해봄으로 우리에 믿음이 생기게 될 것입니다.
Accounting-for-Decision-Makers시험응시료: https://www.dumptop.com/WGU/Accounting-for-Decision-Makers-dump.html