ある種の学習Webサイトにいるとき、Webページのデザインは合理的ではなく、あまりに多くの情報を急いで配置するため、目がくらむことがよくあります。 Accounting-for-Decision-Makersテスト準備のレッスンを吸収して、すべての種類の認定試験分類レイアウトになります。同時にAccounting-for-Decision-Makersテスト資料のフロントページにはテストモジュールの分類が明確であるため、ページのデザインが非常に便利です。ユーザーは、非常に短い時間でユーザーが学習したいものを見つけることができるようにし、学習のターゲットを絞ることができます。
| Section | Objectives |
|---|---|
| Financial Accounting Fundamentals | - Recording transactions and adjusting entries - Preparing financial statements (Income Statement, Balance Sheet, Statement of Cash Flows) - Accrual vs. cash basis accounting - Understanding the accounting cycle |
| Budgeting and Planning | - Financial budgets (cash budget, budgeted income statement, budgeted balance sheet) - Master budget components - Operating budgets (sales, production, direct materials, direct labor, overhead) - Variance analysis |
| Financial Statement Analysis | - Horizontal and vertical analysis - Ratio analysis (liquidity, profitability, solvency, efficiency ratios) - Interpreting financial data for decision-making purposes |
| Decision Making and Performance Evaluation | - Capital budgeting techniques (NPV, IRR, Payback Period) - Balanced Scorecard concepts - Relevant costs for decision making - Make-or-buy and special order decisions - Responsibility accounting and performance metrics |
| Managerial Accounting Concepts | - Job order and process costing - Contribution margin and break-even analysis - Cost-Volume-Profit (CVP) analysis - Cost classification and behavior (fixed, variable, mixed costs) |
>> Accounting-for-Decision-Makers問題集無料 <<
すべての人にAccounting-for-Decision-Makers試験問題を試す機会を提供するために、当社の専門家がすべての人向けのAccounting-for-Decision-Makers準備ガイドの試用版を設計しました。当社の製品を購入することをheする場合。 Accounting-for-Decision-Makersテストプラクティスファイルを購入する前に、当社の試用版を試すことができます。試用版はデモを提供します。さらに重要なことは、当社のデモはすべての人にとって無料です。無料デモで、当社のAccounting-for-Decision-Makers準備資料を深く理解できます。
質問 # 55
Which two item subtotals are included in a multi-step income statement?
Choose 2 answers.
正解：C、D
解説：
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 .
質問 # 56
Which body regulates a certified public accounting firm's audit practices when the firm is auditing a large, publicly traded company?
正解：B
解説：
The correct answer is D. The Public Company Accounting Oversight Board (PCAOB) . The PCAOB was created to oversee the audits of public companies and SEC-registered brokers and dealers in order to protect investors and support the public interest in accurate, independent audit reports. Its responsibilities include registration of audit firms, inspections, enforcement, and audit-related standard-setting. Because the question refers to a CPA firm auditing a large, publicly traded company , PCAOB oversight is the correct regulatory answer.
Option A is incorrect because FASB sets accounting standards, not audit practice regulation for public company auditors. Option B, FASAC , is an advisory council to FASB and does not regulate audit firms.
Option C, the IRS , administers tax laws and does not oversee external audit practices for public companies.
In accounting and auditing, it is essential to distinguish between those who set accounting rules and those who supervise auditors. For publicly traded companies, that audit oversight role belongs to the PCAOB , making Option D the only accurate choice.
質問 # 57
A manufacturer produces three products A, B, and C.
The company uses the following information to determine activity rates for each pool.
Cost Pool
Costs
Total Activity
Pool 1
$300,000
20,000 hours
Pool 2
$20,000
500 pounds
Pool 3
$10,000
100 moves
Data concerning the three products appear in the following table.
Cost Driver
Product A
Product B
Product C
Number of hours
10,000
7,500
2,500
Number of pounds
150
250
100
Number of moves
20
40
50
What is the total amount of overhead applied to Product B?
正解：C
解説：
The correct answer is B. $126,500 . Under activity-based costing (ABC) , each cost pool gets its own activity rate, and then overhead is applied to the product based on that product's actual use of each activity. OpenStax and ACCA both describe ABC as assigning overhead through multiple activity pools and cost drivers rather than one broad rate.
First compute the rate for each pool:
Pool 1 rate = $300,000 / 20,000 hours = $15 per hour
Pool 2 rate = $20,000 / 500 pounds = $40 per pound
Pool 3 rate = $10,000 / 100 moves = $100 per move
Now apply those rates to Product B :
Hours: 7,500 × $15 = $112,500
Pounds: 250 × $40 = $10,000
Moves: 40 × $100 = $4,000
Total overhead for Product B = $112,500 + $10,000 + $4,000 = $126,500
Option C, $158,000 , is actually the overhead for Product A, which is a classic trap in this question. Because ABC assigns overhead based on each product's own activity consumption, Product B's correct total overhead is $126,500 .
質問 # 58
Which two items increase net income?
Choose 2 answers.
正解：B、C
解説：
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.
質問 # 59
Which item is an operating activity under a U.S. generally accepted accounting principles (GAAP) statement of cash flows?
正解：D
解説：
The correct answer is B. Cash payments for administration expenses . Under U.S. GAAP, operating activities include cash effects of transactions that enter into the determination of net income, such as cash paid to employees, suppliers, and for other routine operating expenses. FASB's statement on cash flows requires cash receipts and payments to be classified as operating, investing, or financing and defines operating activities as the residual category for the entity's normal revenue-producing activities. OpenStax also describes operating activities as the day-to-day cash flows of the business.
Option A is incorrect because selling a business segment is generally an investing activity , not an operating one. Option C is incorrect because purchasing plant assets is also an investing cash outflow . Option D is incorrect because cash received from selling plant assets is an investing cash inflow . Administrative expenses are part of normal operations, so cash paid for them belongs in operating activities. Therefore, among the options provided, Cash payments for administration expenses is the only item properly classified as an operating activity under U.S. GAAP.
質問 # 60
......
きみはWGUのAccounting-for-Decision-Makers認定テストに合格するためにたくさんのルートを選択肢があります。Fast2testは君のために良い訓練ツールを提供し、君のWGU認証試に高品質の参考資料を提供しいたします。あなたの全部な需要を満たすためにいつも頑張ります。
Accounting-for-Decision-Makersテキスト: https://jp.fast2test.com/Accounting-for-Decision-Makers-premium-file.html