コンテンツの更新に加えて、Accounting-for-Decision-Makersトレーニング資料のシステムも更新されます。ご意見がありましたら、私たちの共通の目標は、ユーザーが満足する製品を作成することであると言えます。学習を開始した後、メールをチェックするための固定時間を設定できることを願っています。 Accounting-for-Decision-Makers実践ガイドまたはシステムの内容が更新された場合、更新された情報を電子メールアドレスに送信します。もちろん、製品の更新状況については、当社の電子メールをご覧ください。 Accounting-for-Decision-Makers模擬試験を使用してAccounting-for-Decision-Makers試験に合格するように協力できることを願っています。
| Section | Objectives |
|---|---|
| Topic 1: Managerial Accounting for Decision Making | - Cost Behavior
|
| Topic 2: Financial Accounting Fundamentals | - Accounting Principles
|
| Topic 3: Business Decision Support | - Performance Measurement
|
>> Accounting-for-Decision-Makers試験勉強攻略 <<
地下鉄でほかの人はぽかんと座っているとき、あなたはPadまたはスマホでPDF版のWGUのAccounting-for-Decision-Makers試験の資料を読むことができます。ほかの人がインタネットでゲームを遊んでいるとき、あなたはオンラインでWGUのAccounting-for-Decision-Makersの問題集をすることができます。このような努力しているあなたは短い時間でWGUのAccounting-for-Decision-Makers試験に合格できると信じています。ほかの人はあなたの成績に驚いているとき、ひょっとしたら、あなたはよりよい仕事を探しましたかもしれません。
質問 # 29
How does management accounting differ from financial accounting?
正解：A
解説：
The correct answer is A . The key difference is that management accounting is mainly used inside the organization for planning, control, performance evaluation, and decision-making, while financial accounting is aimed primarily at external users such as investors, creditors, and regulators. Management accounting reports are tailored to managers' needs and may include forecasts, budgets, cost analyses, and both financial and nonfinancial information.
Option B is incorrect because management accounting can absolutely help a company gain competitive advantage through pricing, efficiency analysis, budgeting, and strategic decision-making. Option C is misleading because "an unbiased view of economic performance" is more closely associated with external financial reporting. Option D is incorrect because management accounting is not restricted to financial data; it often includes nonfinancial measures such as production efficiency, quality metrics, customer behavior, and operational performance. This flexibility is one of its main strengths. Therefore, the best distinction is that management accounting is used primarily for internal planning, control, and evaluation , making Option A correct.
質問 # 30
Who does Sarbanes-Oxley apply to?
正解：A
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 # 31
A company presently uses traditional volume-based costing to allocate overhead to its products.
The following table provides information on two of the company's products:
Product A
Product B
Selling price
$8
$12
Direct material
$2
$3
Direct labor
$1
$2
Applied overhead
$3
$4
Gross margin
$2
$3
Overhead that would be applied to Product A would increase to $8 per unit after identifying cost pools and cost drivers, and the overhead applied to Product B would drop to $2 per unit .
How would this change in the way overhead is allocated affect the selling price of both products?
正解：D
解説：
The correct answer is C . Under activity-based costing (ABC) , overhead is reassigned based on the activities that actually drive cost consumption. ABC often reveals that one product was previously undercosted while another was overcosted under traditional volume-based allocation. OpenStax explains that ABC can shift overhead between products and provide more accurate product-cost information for pricing and decision- making.
For Product A , the new overhead rises from $3 to $8 , increasing total unit cost from $6 ($2 + $1 + $3) to
$11 ($2 + $1 + $8). Since the current selling price is only $8 , Product A is now shown as underpriced, so its selling price would likely need to increase . For Product B , overhead falls from $4 to $2 , reducing total unit cost from $9 to $7 . With a current selling price of $12 , Product B appears more profitable than previously believed, so management could choose to decrease its price if needed for competitive reasons. Therefore, the most logical result is Product A price up, Product B price down , which is Option C .
質問 # 32
During the year, a company purchased goods on a credit basis for its supplies of $750.
What would be the impact on the accounting equation and financial statement?
正解：B
解説：
The correct answer is C. Increase in assets by $750 and increase in liability by $750 . When a company purchases supplies on credit, it receives an asset now and promises to pay later. The supplies increase the company's assets , and the amount owed to the seller increases liabilities , usually as accounts payable. This keeps the accounting equation balanced:
Assets = Liabilities + Equity
Here, assets rise by $750 and liabilities also rise by $750 , while equity is unchanged at the time of purchase.
OpenStax explains that buying items on account increases the related asset and increases accounts payable.
Option A is incorrect because liabilities do not decrease. Option B is incorrect because assets do not decrease when the company receives supplies. Option D is incorrect because neither side decreases at the moment of purchase. The expense is not recognized immediately unless the supplies are consumed; initially, the company records the asset and the obligation. This is a common transaction used to show how dual effects maintain balance in the accounting equation. Therefore, the correct impact is an increase in assets and an equal increase in liabilities , which is Option C .
質問 # 33
Which internal control is intended to ensure that a company does not mistakenly pay a supplier for an invoice that includes more items than were actually received?
正解：B
解説：
The correct answer is D . The control designed to prevent payment for goods not actually received is the receiving function's preparation of a receiving report , which is then sent to accounts payable and matched against the supplier invoice and purchase order. This is the essence of a three-way match : purchase order, receiving report, and vendor invoice. AccountingTools explains that payables staff should match the supplier invoice to the related purchase order and proof of receipt before authorizing payment.
Option A is helpful for controlling check completeness and sequence, but it does not verify quantities received. Option B adds authorization control over disbursements, but it also does not confirm whether the shipment matched the invoice. Option C helps ensure purchases are approved before ordering, but it still does not prove what was actually delivered. The receiving department's counting and inspection of goods, followed by forwarding the receiving documentation to accounts payable, directly addresses the risk that a supplier invoice includes more items than were received. Therefore, the best internal control is Option D .
質問 # 34
......
生活で他の人が何かやったくれることをいつも要求しないで、私が他の人に何かやってあげられることをよく考えるべきです。職場でも同じです。ボスに偉大な価値を創造してあげたら、ボスは無論あなたをヘアします。これに反して、あなたがずっと普通な職員だったら、遅かれ早かれ解雇されます。ですから、IT認定試験に受かって、自分の能力を高めるべきです。 CertJukenのWGUのAccounting-for-Decision-Makers「WGU Accounting for Decision Makers C213 VAC2」試験問題集はあなたが成功へのショートカットを与えます。IT 職員はほとんど行動しましたから、あなたはまだ何を待っているのですか。ためらわずにCertJukenのWGUのAccounting-for-Decision-Makers試験トレーニング資料を購入しましょう。
Accounting-for-Decision-Makers学習体験談: https://www.certjuken.com/Accounting-for-Decision-Makers-exam.html