最高-ユニークなAccounting-for-Decision-Makers合格対策試験-試験の準備方法Accounting-for-Decision-Makers出題内容

今の多士済々な社会の中で、IT専門人士はとても人気がありますが、競争も大きいです。だからいろいろな方は試験を借って、自分の社会の地位を固めたいです。Accounting-for-Decision-Makers認定試験はWGUの中に重要な認証試験の一つですが、GoShikenにIT業界のエリートのグループがあって、彼達は自分の経験と専門知識を使ってWGU Accounting-for-Decision-Makers「WGU Accounting for Decision Makers C213 VAC2」認証試験に参加する方に対して問題集を研究続けています。

WGU Accounting-for-Decision-Makers Exam Syllabus Topics:

SectionObjectives
Financial Accounting Fundamentals- Accounting Principles
  • 1. Revenue recognition concepts
    • 2. Accrual vs cash accounting
      - Financial Statements
      • 1. Income Statement analysis
        • 2. Cash Flow Statement basics
          • 3. Balance Sheet structure
            Business Decision Support- Performance Measurement
            • 1. Financial ratios overview
              • 2. Responsibility accounting concepts
                - Relevant Costing
                • 1. Differential cost analysis
                  • 2. Make or buy decisions
                    Managerial Accounting for Decision Making- Cost-Volume-Profit Analysis
                    • 1. Break-even analysis
                      • 2. Contribution margin concepts
                        - Budgeting and Planning
                        • 1. Forecasting and variance analysis
                          • 2. Operating budgets
                            - Cost Behavior
                            • 1. Mixed costs analysis
                              • 2. Fixed vs variable costs

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                                WGU Accounting for Decision Makers C213 VAC2 認定 Accounting-for-Decision-Makers 試験問題 (Q25-Q30):

                                質問 # 25
                                Which change occurred if the cost of goods sold moved from 76.8% to 72.6%?

                                正解：D

                                解説：
                                The correct answer is C. Gross profit percentage increased by 4.2% . Gross profit percentage and cost of goods sold percentage are directly related because together they normally total 100% of sales .
                                Originally:
                                Gross profit percentage = 100% - 76.8% = 23.2%
                                After the change:
                                Gross profit percentage = 100% - 72.6% = 27.4%
                                Now calculate the increase:
                                27.4% - 23.2% = 4.2%
                                So when the cost of goods sold percentage decreased from 76.8% to 72.6% , the gross profit percentage increased by 4.2% .
                                Option A is incorrect because the question does not provide enough information to determine the change in net profit percentage , which depends on more than cost of goods sold. Operating expenses, interest, and taxes would also affect net profit. Option B is incorrect for the same reason. Option D is the opposite of what actually happened. Since a lower COGS percentage leaves a larger portion of sales as gross profit, the correct conclusion is that gross profit percentage increased by 4.2% , making Option C correct.


                                質問 # 26
                                Which formula yields a cash times interest earned ratio of 11?

                                正解：C

                                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 # 27
                                What is an advantage of the indirect method of the cash flow statement?

                                正解：D

                                解説：
                                The correct answer is B. Easy to reconcile between net income and cash flows . Under the indirect method
                                , the operating section of the statement of cash flows begins with net income and then adjusts for noncash items, gains and losses, and changes in working capital to arrive at net cash provided by operating activities
                                . This makes it especially useful for showing the relationship between accrual-based profit and actual operating cash flow. FASB guidance explains that the indirect method presents this reconciliation within the cash flow reporting process, and OpenStax likewise describes the indirect method as beginning with net income and reconciling it to cash flows.
                                Option A is incorrect because the direct method is often easier for beginners to read since it lists cash receipts and cash payments more directly. Option C is incorrect because the indirect method does not specifically prevent errors or reveal "indirect costs." Option D is incorrect because the purpose of the method is not to compare direct and indirect costs. Its main practical advantage is the clear reconciliation from net income to operating cash flow , so Option B is correct.


                                質問 # 28
                                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?

                                正解：D

                                解説：
                                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.


                                質問 # 29
                                Which overhead cost is associated with batch-level activities?

                                正解：C

                                解説：
                                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.


                                質問 # 30
                                ......

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