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| Section | Objectives |
|---|---|
| Topic 1: Managerial Accounting for Decision Making | - Cost-Volume-Profit Analysis
|
| Topic 2: Financial Accounting Fundamentals | - Accounting Principles
|
| Topic 3: Business Decision Support | - Relevant Costing
|
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質問 # 47
A corporation has liabilities and owners' equity of $100 million and $40 million respectively. What is the amount of the asset balance in this case?
正解：B
解説：
The correct answer is D. $140 million . This question is solved using the basic accounting equation :
Assets = Liabilities + Owners' Equity
The company has $100 million in liabilities and $40 million in owners' equity. Adding these together gives:
Assets = $100 million + $40 million = $140 million
Therefore, the asset balance must be $140 million . This relationship is fundamental in accounting because every recorded transaction must keep the accounting equation in balance. Authoritative accounting materials explain that assets are financed by two main sources: liabilities, which represent creditors' claims, and equity, which represents owners' claims.
Option A, B, and C are incorrect because they do not satisfy the accounting equation. In financial statement analysis, this equation is the foundation of the balance sheet and helps users understand how a business finances its resources. When liabilities increase or equity increases, total assets must reflect those financing sources. Since both liabilities and owners' equity together total $140 million , assets must also total $140 million . That makes Option D the only correct choice.
質問 # 48
A company allocates overhead based on the number of shoes produced.
The company estimates the following costs and shoe production for the upcoming year:
Estimated total overhead = $1,250,000
Estimated number of shoes = 4,000,000
Actual overhead = $1,350,000
Actual number of shoes = 4,100,000
What is the predetermined overhead rate?
正解：C
解説：
The correct answer is A. $0.313 . A predetermined overhead rate is calculated at the beginning of the period using estimated overhead costs and the estimated amount of the allocation base. OpenStax states that the rate is found by dividing estimated manufacturing overhead by the estimated activity base.
The formula is:
Predetermined overhead rate = Estimated total overhead / Estimated allocation base Using the numbers in the question:
$1,250,000 / 4,000,000 shoes = $0.3125 per shoe
Rounded to three decimal places, that equals $0.313 per shoe .
The actual overhead and actual number of shoes produced are not used to compute the predetermined rate.
Those figures are used later when applying overhead or analyzing overapplied and underapplied overhead.
That is why choices based on actual data are incorrect.
Option B, $0.329 , comes from dividing actual overhead by actual production, but that is an actual rate, not the predetermined one asked for here. Since predetermined overhead always relies on estimates made in advance, the correct answer is $0.313 , which makes Option A correct.
質問 # 49
Which overhead cost is associated with batch-level activities?
正解：B
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 # 50
Who does Sarbanes-Oxley apply to?
正解：B
解説：
The correct answer is D. Publicly traded companies in the United States . Sarbanes-Oxley was enacted to strengthen corporate accountability, internal controls, and audit oversight for companies that access the public securities markets. Standard summaries of SOX explain that it applies to publicly traded companies doing business in the United States, along with the audit firms that audit those public companies.
Option B is incorrect because SOX does not generally apply in full to private, nonpublic companies in the same way it applies to public issuers. Option C is also incorrect for the same reason. Option A may describe a narrower scenario that can involve public-company reporting structures, but for an exam question asking broadly "Who does Sarbanes-Oxley apply to?", the clearest and best answer is publicly traded companies in the United States . SOX is fundamentally a public-company law designed to protect investors by improving the reliability of corporate disclosures and the independence of external audits. Therefore, among the listed choices, Option D is the most accurate and standard answer.
質問 # 51
Which two procedures do external auditors use to gain confidence in the quality of a company's financial reporting processes?
Choose 2 answers.
正解：C、E
解説：
The correct answers are A and C . External auditors gather audit evidence by examining accounting records and supporting documents and by obtaining evidence directly from third parties . PCAOB standards describe confirmation as a procedure for obtaining audit evidence from a knowledgeable external source, and this is commonly used for items such as cash, receivables, and certain terms of transactions.
Examining records to support balances and transactions is another core audit procedure. Auditors inspect invoices, contracts, bank statements, reconciliations, journals, and other documentation to determine whether reported balances are supported and fairly stated. These procedures directly relate to the reliability of financial reporting. In contrast, customer satisfaction surveys, marketing analysis, and public-image polling may be useful for business strategy or branding, but they are not standard external audit procedures used to support financial statement assertions. Audit work focuses on relevant, reliable evidence tied to existence, completeness, valuation, rights and obligations, and presentation. Therefore, the two valid procedures are examining records and obtaining third-party confirmations , making A and C the correct answers.
質問 # 52
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