WGU Accounting-for-Decision-Makers認証試験を通ってからかなり人生の新しいマイレージカードがあるようで、仕事に大きく向上してIT業種のすべての方は持ちたいでしょう。多くの人はこんなに良いの認証試験を通ることが難しくて合格率はかなり低いと思っています。ちっとも努力しないと合格することが本当に難しいです。WGU Accounting-for-Decision-Makers試験を通るのはかなり優れた専門知識が必要です。PassTestがWGU Accounting-for-Decision-Makers認証試験を助けて通るのウエブサイトでございます。PassTestはWGU Accounting-for-Decision-Makers認証試験に向かって問題集を開発しておって、君のいい成績をとることを頑張ります。一目でわかる最新の出題傾向でわかりやすい解説、充実の補充問題などで買うことは一番お得ですよ。
| Section | Objectives |
|---|---|
| Topic 1: Business Decision Support | - Performance Measurement
|
| Topic 2: Financial Accounting Fundamentals | - Accounting Principles
|
| Topic 3: Managerial Accounting for Decision Making | - Cost Behavior
|
>> Accounting-for-Decision-Makers科目対策 <<
PassTestは、他の競合他社とは異なるWebサイトです。すべての受験者に貴重なAccounting-for-Decision-Makers試験問題を提供し、Accounting-for-Decision-Makers試験に合格するのが難しい人を支援することを目的としています。一部のWebサイトのような質の悪いAccounting-for-Decision-Makers試験資料を提供しないだけでなく、一部のWebサイトと同じ高価格もありません。当社のウェブサイトからAccounting-for-Decision-Makers学習問題集を試してみたい場合、それはあなたのお金のための最も効果的な投資でなければなりません。
質問 # 64
Which overhead cost is associated with batch-level activities?
正解：A
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 # 65
A company manufactures and sells widgets. The following information is available:
* Total fixed costs per month are $300,000
* The variable cost per widget is $50
* Each widget sells for $100
How many widgets does the company need to sell each month to break even?
正解：B
解説：
The correct answer is D. 6,000 . This is a standard cost-volume-profit (CVP) and break-even question. The break-even point in units is calculated by dividing total fixed costs by the contribution margin per unit .
First, compute contribution margin per widget:
Contribution margin per unit = Selling price - Variable cost
= $100 - $50 = $50
Now apply the break-even formula:
Break-even units = Fixed costs / Contribution margin per unit
= $300,000 / $50 = 6,000 widgets
This means the company must sell 6,000 widgets each month to generate enough contribution margin to cover all fixed costs. At that point, profit is zero, which is exactly what break-even means. If it sells more than
6,000 units, it earns a profit. If it sells fewer than 6,000, it incurs a loss.
The other choices are incorrect because they do not fully cover the fixed-cost amount using the $50 contribution margin per unit. Therefore, the correct break-even sales volume is 6,000 widgets , which makes Option D correct.
質問 # 66
What does the overall economic performance of a company for a given time period represent?
正解：B
解説：
The correct answer is A. The net income of the company . In financial accounting, the overall economic performance of a company for a specific period is generally summarized by net income or net loss . Net income reflects the result of revenues, expenses, gains, and losses recognized during the period under accrual accounting. It is the bottom-line measure on the income statement and is widely used to evaluate profitability and performance. OpenStax describes the income statement as the report that presents revenues and expenses for a period and arrives at net income.
Option B focuses only on cash receipts and cash payments, which is a cash flow perspective rather than the full accrual-based measure of economic performance. Option C refers more narrowly to gross profit , because it compares sales with cost of goods sold only and excludes operating expenses, interest, and taxes.
Option D, market value, reflects investor valuation rather than accounting performance for a reporting period.
Since the question asks about the company's overall economic performance for a given time period, the most accurate accounting answer is net income . Therefore, Option A is correct.
質問 # 67
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：A
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 # 68
What is a cost incurred as part of the production process?
正解：B
解説：
The correct answer is C. Raw materials cost . A cost incurred as part of the production process is a product cost , and raw materials are one of the most direct examples. In manufacturing, raw materials are inputs physically used to create finished goods, so they are clearly part of production. Manufacturing cost guidance consistently identifies direct materials, direct labor, and manufacturing overhead as production-related costs.
Option A, sunk cost , refers to a past cost that has already been incurred and cannot be changed, so it is a decision-making concept rather than a specific production input. Option B, opportunity cost , represents the benefit forgone by choosing one alternative over another, not an actual recorded production cost. Option D, period cost , refers to costs such as selling and administrative expenses that are expensed in the period incurred and are not part of the manufacturing process. Because raw materials are directly consumed in producing goods, they are the clearest example of a cost incurred as part of production. Therefore, the correct answer is Raw materials cost , making Option C correct.
質問 # 69
......
Accounting-for-Decision-Makers prepトレントは、PDF、ソフト、およびAPPバージョンの3つのバージョンをお客様に提供します。それぞれに独自の利点があります。次に、Accounting-for-Decision-Makersテスト問題集のPDFバージョンを紹介します。 PDFバージョンが非常に便利で実用的であることはよく知られています。 Accounting-for-Decision-Makersテストブレイン問題集のPDFバージョンは、お客様にデモを提供します。同時に、PDFバージョンを使用している場合は、PDFバージョンごとにAccounting-for-Decision-Makers試験トレントを印刷できます。メモを取るのはとても簡単です。私たちのAccounting-for-Decision-Makersテストブレイン問題集はあなたに大きな利便性をもたらすと信じています。
Accounting-for-Decision-Makers問題サンプル: https://www.passtest.jp/WGU/Accounting-for-Decision-Makers-shiken.html