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| Section | Objectives |
|---|---|
| Topic 1: Managerial Accounting for Decision Making | - Cost Behavior
|
| Topic 2: Financial Accounting Fundamentals | - Financial Statements
|
| Topic 3: Business Decision Support | - Performance Measurement
|
>> Accounting-for-Decision-Makers證照信息 <<
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問題 #20
Which act was implemented as a result of the corporate scandals at companies such as Enron and WorldCom?
答案：D
解題說明：
The correct answer is D. Sarbanes-Oxley Act . The Sarbanes-Oxley Act of 2002 (SOX) was enacted in response to major corporate frauds, including those involving Enron and WorldCom . The U.S. Securities and Exchange Commission has described the law as a response to these financial frauds and the failures of corporate gatekeepers, with the goal of restoring investor confidence and strengthening accountability in financial reporting and auditing.
Option A is incorrect because "Corporate Accountability Act" is not the recognized statute that addressed those scandals. Option B is incorrect because the Securities Exchange Act of 1934 is an earlier law governing securities markets, not the specific reform enacted after Enron and WorldCom. Option C is also incorrect because "Auditing Accountability Act" is not the proper title of the law passed for this purpose.
SOX introduced important reforms such as stronger internal control requirements, auditor independence rules, executive certification of financial reports, and the creation of the PCAOB. These changes were designed to improve the reliability of financial statements and protect investors. Therefore, the only accurate answer is Sarbanes-Oxley Act .
問題 #21
Which balance sheet category reflects what a company owns that can be turned into cash or used to generate cash?
答案：B
解題說明：
The correct answer is A. Assets . Assets are economic resources a business owns or controls that can either be converted into cash or used to help generate future cash inflows. Accounting references describe assets as items a business owns, including current assets such as cash, accounts receivable, and inventory, as well as long-term assets like equipment, buildings, and intangible assets that support future operations.
Option B, liabilities , refers to obligations or amounts the business owes to others, not what it owns. Option C, revenues , represents inflows earned from providing goods or services during a period and is an income statement category, not a balance sheet resource category. Option D, owners' equity , reflects the residual interest of the owners after liabilities are deducted from assets. Because the question asks about what the company owns and what can be turned into cash or used to generate cash, the most accurate balance sheet category is assets. Current assets are especially important because they are closest to cash, but the broader correct category remains Assets . Therefore, Option A is the right answer.
問題 #22
A company's statement of cash flows includes the following cash transactions.
Sales = $1,250,000
Inventory purchase = -$750,000
Property and equipment purchase = -$280,000
Interest payment on long-term debt = -$25,000
Payment of wages = -$315,000
Payment of rent = -$40,000
Borrowing long-term debt = $200,000
Payment of cash dividends = -$15,000
Repurchase of treasury stock = -$40,000
Total cash flows = -$5,000
What is the total cash flow from investing activities?
答案：A
解題說明：
The correct answer is B. -$280,000 . To determine cash flow from investing activities , include only cash flows related to the acquisition and disposal of long-term assets and investments. In the transactions listed, the only investing activity is:
Property and equipment purchase = -$280,000
That makes total cash flow from investing activities -$280,000 . OpenStax states that the investing section of the statement of cash flows relates to changes in long-term assets, and FASB's cash flow guidance classifies acquisitions of productive assets as investing cash outflows.
The other listed items belong to different sections. Sales, inventory purchases, wages, rent, and interest payments are generally operating activities under U.S. GAAP. Borrowing long-term debt, paying dividends, and repurchasing treasury stock are financing activities . Since none of those belong in investing activities, they should not be included in the investing subtotal. Therefore, the total cash flow from investing activities is simply the cash paid for property and equipment, which is -$280,000 , making Option B the correct answer.
問題 #23
A company has three product lines and has historically used the traditional costing system to allocate overhead costs to each product line. Due to significant differences in the production processes for the three product lines, the company implemented an activity-based costing study and identified the activity-based cost for each product, as shown in the following table.
Product A
Product B
Product C
Traditional cost per unit
$558
$1,375
$1,211
Activity-based cost per unit
$675
$1,585
$1,350
Selling price per unit
$650
$1,450
$1,300
What do these data points reveal about the selling price of this company's products?
答案：B
解題說明：
The correct answer is C. The selling price should increase for all three products . The key point of activity- based costing (ABC) is that it often gives a more accurate view of overhead consumption than traditional costing, especially when products differ significantly in production complexity. ABC is designed to provide more precise overhead assignment by using multiple cost drivers.
Compare each product's selling price with its activity-based cost per unit :
Product A: Selling price $650, ABC cost $675 # underpriced by $25
Product B: Selling price $1,450, ABC cost $1,585 # underpriced by $135
Product C: Selling price $1,300, ABC cost $1,350 # underpriced by $50
All three products have selling prices below their ABC-based unit costs. That means each product appears to be priced too low if the ABC study more accurately reflects the resources consumed. Therefore, each product' s selling price should be reconsidered upward.
This question illustrates why companies adopt ABC in the first place: traditional costing can hide cross- subsidization among products, while ABC can reveal that multiple product lines are actually less profitable than previously believed. Therefore, Option C is correct.
問題 #24
Which two details can management determine through a cost-volume-profit analysis?
Choose 2 answers.
答案：A,C
解題說明：
The correct answers are A and B . Cost-volume-profit (CVP) analysis is a forward-looking planning tool used to study how changes in costs , sales volume , and selling price affect contribution margin, break-even point, and target profit. OpenStax describes CVP analysis as one of the most useful tools in managerial accounting for analyzing how changing business situations affect profit.
Option A is correct because CVP helps management estimate how a future change in variable costs or fixed costs would influence profit. Option B is also correct because CVP can determine how many units must be sold to achieve a desired target income or profit level. In contrast, Options C and D focus on past transactions and past tax costs, which are not the primary purpose of CVP analysis. CVP is mainly a planning and decision-making method rather than a historical reporting tool. It helps managers ask "what happens if" questions about future operations, such as what sales volume is needed to earn a target profit or how a change in cost structure would affect margins. Therefore, the correct choices are A and B .
問題 #25
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