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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Analysis | 45–50% | - Financial statement analysis techniques
|
| Topic 2: Cost Systems | 20–25% | - Cost concepts and classification
|
| Topic 3: Budgeting and Decision Making | 10–15% | - Relevant information for decision making
|
| Topic 4: Controls and Regulations | 10–15% | - Internal control systems and principles
|
| Topic 5: Profit Planning | 10–15% | - Cost-volume-profit (CVP) analysis
|
>> Accounting-for-Decision-Makers模擬問題集 <<
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質問 # 44
Last year, X Corporation had sales of $500,000 and total expenses of $300,000. A manager of the company is entitled to get a sales commission of 10% of net profit.
What amount of sales commission is to be recognized at year-end?
正解：D
解説：
The correct answer is A. $20,000 . First, calculate net profit before the commission:
Net profit = Sales - Total expenses = $500,000 - $300,000 = $200,000
The manager's commission is 10% of net profit , so:
Commission = 10% × $200,000 = $20,000
Therefore, the amount to recognize at year-end is $20,000 . Under accrual accounting, expenses are recognized in the period in which they are incurred, even if they have not yet been paid. Since the company earned the profit during the year and the manager became entitled to the commission based on that profit, the commission expense should be recorded at year-end in the same reporting period. This follows the matching concept, which aligns expenses with the revenues they helped generate.
Option B is incorrect because it represents 10% of sales, not net profit. Option C and Option D do not match the 10% commission calculation based on the stated profit amount. Since the problem clearly says the commission is based on net profit , the correct recognized amount is $20,000 , making Option A correct.
Accounting texts describe net profit as revenues minus expenses.
質問 # 45
Which formula yields a cash times interest earned ratio of 11?
正解：D
解説：
The correct answer is B . The cash times interest earned ratio measures a company's ability to cover its cash interest payments from cash generated before interest and taxes. The formula is:
Cash times interest earned = Cash from operations before interest and taxes / Cash paid for interest If the ratio is 11 , then the numerator must be 11 times the denominator. Using the amounts in the answer choices, $11,000 divided by $1,000 = 11 , which matches the required result exactly. The Journal of Accountancy describes cash interest coverage using cash flow from operations adjusted for interest and taxes in the numerator and interest paid in the denominator.
Option A is incorrect because acquisitions relate to investing activities, not interest coverage. Option C is incorrect because dividing by cash from operations does not produce the interest coverage ratio. Option D is incorrect because income taxes are not the denominator in this ratio. This ratio is useful in solvency analysis because it shows how many times a firm can pay its interest obligations using cash-based operating performance. Therefore, Option B is the correct formula.
質問 # 46
What purpose do the notes within financial statements serve to the Financial Accounting Standards Board?
正解：B
解説：
The correct answer is A. Providing supplementary information as needed . Notes to financial statements are designed to give users additional information that supports, explains, and expands on the amounts shown in the main financial statements. They may include descriptions of accounting policies, contingencies, commitments, segment information, assumptions, and other disclosures necessary for fair presentation. FASB- related disclosure materials and accounting references describe notes as providing supporting or supplementary information for items presented in the statements.
Option C is partly true in a narrower sense because the notes often include a summary of significant accounting policies , but that is only one component of their broader purpose. Option B is incorrect because totals are summarized in the statements themselves, not mainly in the notes. Option D is also incorrect because the notes are not limited to financial statistics; they provide qualitative and quantitative disclosures that help users interpret the statements properly. Therefore, the best overall answer is that notes serve the purpose of providing supplementary information as needed to make the financial statements more complete, understandable, and decision-useful.
質問 # 47
What is a significant role of the U.S. Securities and Exchange Commission (SEC) in financial reporting?
正解：D
解説：
The correct answer is C . A central role of the U.S. Securities and Exchange Commission (SEC) is to protect investors and promote fair, orderly, and efficient markets by requiring public companies to provide reliable, useful disclosure. The SEC's stated mission is to protect investors , maintain fair and orderly markets, and facilitate capital formation. In financial reporting terms, this means helping ensure that users of financial statements receive credible information for decision-making.
Option A is incorrect because the SEC is not primarily a training body for controllers. Option B is also incorrect because ensuring auditors have resources is not the SEC's core financial reporting role. Option D is too broad and management-focused; the SEC's primary public-facing purpose is investor protection through disclosure oversight and enforcement. Public company filings such as Forms 10-K and 10-Q exist so investors and other users can evaluate financial condition, performance, and risk using standardized information.
Therefore, the best answer is that the SEC helps ensure financial statement users are provided with reliable information for decision-making.
質問 # 48
In January of Year 1, a company began doing business as a corporation in order to sell technology-related accessories and services. During its first month of operations, the following events occurred:
January 1
The corporation received $900,000 in cash in exchange for stock issued to stockholders.
January 3
The corporation borrowed $250,000 from a bank. The loan is a four-year loan with an interest rate of 12%, payable each year on January 1 beginning in Year 2.
January 5
The corporation purchased equipment to be used in the business for $200,000 cash.
January 8
The corporation purchased inventory costing $200,000 by paying $120,000 in cash. The remainder was put on credit accounts with suppliers.
January 15
The corporation hired five employees. Each employee will be paid $1,000 at the end of each month.
January 30
The corporation paid $6,000 cash for a one-year insurance policy. The policy period will begin on February 1, Year 1.
What will be the impact of the January 1 event on the company's balance sheet on that date, along with an increase to cash of $900,000?
正解：B
解説：
The correct answer is A. Stockholders' equity will increase by $900,000 . On January 1, the corporation received cash in exchange for issuing stock. That means the company's assets increase because cash increases, and stockholders' equity also increases because ownership shares were issued. OpenStax explains that when a company issues stock for cash or other assets, the asset account increases and the related equity accounts are credited.
Option B is incorrect because no borrowing occurred on January 1, so loan payable does not increase from that event. Option C is incorrect because "investments" is not the proper classification for the corporation's own issuance of stock in this context. Option D is incorrect because retained earnings increase from profitable operations over time, not from owner contributions or stock issuances. This transaction is a classic example of the accounting equation staying balanced: Assets increase by $900,000 and Stockholders' Equity increases by $900,000 . Therefore, the correct balance sheet effect, along with the rise in cash, is an equal increase in stockholders' equity .
質問 # 49
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