Heutzutage, wo IT-Branche schnell entwickelt ist, müssen wir die IT-Fachleuten mit anderen Augen sehen. Sie haben uns viele unglaubliche Bequemlichkeiten nach ihrer spitzen Technik geboten und dem Staat sowie Unternehmen eine Menge Menschenkräfte sowie Ressourcen erspart. Sie beziehen sicher ein hohes Gehalt. Wollen Sie gleich wie sie werden? Dann müssen Sie zuerst die WGU Accounting-for-Decision-Makers Zertifizierungsprüfung bestehen.
| Section | Objectives |
|---|---|
| Financial Accounting Fundamentals | - Financial Statements
|
| Managerial Accounting for Decision Making | - Cost Behavior
|
| Business Decision Support | - Relevant Costing
|
>> Accounting-for-Decision-Makers Tests <<
Die Fragenkataloge von EchteFrage enthalten die Lernmaterialien und Simulationsfragen zur WGU Accounting-for-Decision-Makers Zertifizierungsprüfung. Noch wichtiger bieten wir die originalen Accounting-for-Decision-Makers Fragen Und Antworten.
66. Frage
Which two costs would be used to calculate inventory overhead?
Choose 2 answers.
Antwort: A,C
Begründung:
The correct answers are A. Factory electricity costs and C. Production employee benefits . Inventory overhead, more commonly called manufacturing overhead , includes indirect production costs incurred in the factory that cannot be traced directly to a specific unit of output. Factory utilities such as electricity used to run production equipment are standard manufacturing overhead items, and production-related employee benefits are also part of factory overhead when they relate to manufacturing personnel rather than direct administrative staff. AccountingCoach lists factory electricity and factory personnel costs other than direct labor as examples of manufacturing overhead.
Option B. Administrative office electricity costs and D. Administrative employee benefits are not inventory overhead. They are period costs or administrative expenses because they relate to general office operations rather than production. Inventory costs include those necessary to bring goods to a saleable condition, while administrative costs are expensed in the period incurred. Therefore, the two costs that belong in inventory overhead are the factory-related utility cost and the production-related employee benefit cost.
That makes A and C the correct answers.
67. Frage
Which body regulates a certified public accounting firm's audit practices when the firm is auditing a large, publicly traded company?
Antwort: B
Begründung:
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.
68. Frage
Which role do ethical standards have in management accounting?
Antwort: A
Begründung:
The correct answer is D . In management accounting, ethical standards are intended to guide behavior and help resolve ethical dilemmas that professionals may encounter in practice. The IMA Statement of Ethical Professional Practice explains that its principles and standards serve as a guide for ethical conduct in management accounting and include guidance for the resolution of ethical conflict .
Option A is incorrect because ethical standards cannot predict with certainty whether another person will behave ethically. Option B is incorrect because the standards do not guarantee that a management accountant will work only with perfectly ethical companies. Option C is also incorrect because no code can prevent all unethical behavior by everyone involved. Instead, the standards provide a framework based on competence, confidentiality, integrity, and credibility so the accountant can respond appropriately when ethical issues arise.
Therefore, the most accurate role of ethical standards in management accounting is to provide guidance for addressing and resolving ethical conflicts in a professional, structured manner. That makes Option D the correct answer.
69. Frage
Which item is an operating activity under a U.S. generally accepted accounting principles (GAAP) statement of cash flows?
Antwort: D
Begründung:
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.
70. Frage
Which organization establishes rules U.S. companies use to record and report accounting transactions?
Antwort: B
Begründung:
The correct answer is C. Financial Accounting Standards Board (FASB) . The FASB is the private-sector standard-setting body whose accounting and financial reporting standards are recognized as authoritative U.S.
generally accepted accounting principles (GAAP) for purposes of the federal securities laws. The SEC has explicitly recognized FASB standards as "generally accepted," which is why U.S. companies rely on FASB guidance when recording and reporting accounting transactions.
Option A is incorrect because the Accounting Principles Board (APB) was a former standard-setting body that was replaced by the FASB. Option B, the SEC , does have legal authority over public company reporting, but it does not serve as the primary day-to-day accounting standard setter in the same way FASB does. Option D, the IRS , is responsible for tax administration, not financial accounting standards for general-purpose financial statements. For exam purposes, when the question asks which organization establishes the accounting rules U.S. companies use to record and report transactions, the best and most accurate answer is FASB .
71. Frage
......
Es ist schwierig, WGU Accounting-for-Decision-Makers Zertifizierungsprüfung zu bestehen. Sorgen Sie sich um die Vorbereitung der Accounting-for-Decision-Makers Prüfung nach der Anmeldung? Wenn ja, lesen Sie bitte die folgenden Inhalte. Sie können den kürzesten Weg zum Erfolg der Accounting-for-Decision-Makers Prüfung finden, der Ihnen helfen, WGU Accounting-for-Decision-Makers Prüfung mit guter Note bestanden. Das ist ja WGU Accounting-for-Decision-Makers Dumps von EchteFrage. Wenn Sie diese Accounting-for-Decision-Makers Prüfung sehr leicht bestehen wollen, probieren Sie bitte diese Dumps.
Accounting-for-Decision-Makers Vorbereitung: https://www.echtefrage.top/Accounting-for-Decision-Makers-deutsch-pruefungen.html