VCESoft有專業的IT人員針對 WGU Accounting-for-Decision-Makers 認證考試的考試練習題和答案做研究，他們能為你考試提供很有效的培訓工具和線上服務。如果你想購買VCESoft的產品，VCESoft會為你提供最新最好品質的，很詳細的培訓材料以及很準確的考試練習題和答案來為你參加WGU Accounting-for-Decision-Makers認證考試做好充分的準備。放心用我們VCESoft產品提供的試題，選擇了VCESoft考試是可以100%能通過的。
| Section | Objectives |
|---|---|
| Financial Accounting Fundamentals | - Recording transactions and adjusting entries - Accrual vs. cash basis accounting - Preparing financial statements (Income Statement, Balance Sheet, Statement of Cash Flows) - Understanding the accounting cycle |
| Managerial Accounting Concepts | - Contribution margin and break-even analysis - Job order and process costing - Cost classification and behavior (fixed, variable, mixed costs) - Cost-Volume-Profit (CVP) analysis |
| Financial Statement Analysis | - Ratio analysis (liquidity, profitability, solvency, efficiency ratios) - Horizontal and vertical analysis - Interpreting financial data for decision-making purposes |
| Decision Making and Performance Evaluation | - Make-or-buy and special order decisions - Relevant costs for decision making - Capital budgeting techniques (NPV, IRR, Payback Period) - Responsibility accounting and performance metrics - Balanced Scorecard concepts |
| Budgeting and Planning | - Master budget components - Financial budgets (cash budget, budgeted income statement, budgeted balance sheet) - Operating budgets (sales, production, direct materials, direct labor, overhead) - Variance analysis |
>> Accounting-for-Decision-Makers題庫 <<
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問題 #29
In January of Year 1, a company began doing business as a corporation in order to sell technology-related accessories and services. During its first month of operations, the following events occurred:
January 1
The corporation received $900,000 in cash in exchange for stock issued to stockholders.
January 3
The corporation borrowed $250,000 from a bank. The loan is a four-year loan with an interest rate of 12%, payable each year on January 1 beginning in Year 2.
January 5
The corporation purchased equipment to be used in the business for $200,000 cash.
January 8
The corporation purchased inventory costing $200,000 by paying $120,000 in cash. The remainder was put on credit accounts with suppliers.
January 15
The corporation hired five employees. Each employee will be paid $1,000 at the end of each month.
January 30
The corporation paid $6,000 cash for a one-year insurance policy. The policy period will begin on February 1, Year 1.
What will be the impact of the January 1 event on the company's balance sheet on that date, along with an increase to cash of $900,000?
答案：C
解題說明：
The correct answer is A. Stockholders' equity will increase by $900,000 . On January 1, the corporation received cash in exchange for issuing stock. That means the company's assets increase because cash increases, and stockholders' equity also increases because ownership shares were issued. OpenStax explains that when a company issues stock for cash or other assets, the asset account increases and the related equity accounts are credited.
Option B is incorrect because no borrowing occurred on January 1, so loan payable does not increase from that event. Option C is incorrect because "investments" is not the proper classification for the corporation's own issuance of stock in this context. Option D is incorrect because retained earnings increase from profitable operations over time, not from owner contributions or stock issuances. This transaction is a classic example of the accounting equation staying balanced: Assets increase by $900,000 and Stockholders' Equity increases by $900,000 . Therefore, the correct balance sheet effect, along with the rise in cash, is an equal increase in stockholders' equity .
問題 #30
Which change occurred if the cost of goods sold moved from 76.8% to 72.6%?
答案：A
解題說明：
The correct answer is C. Gross profit percentage increased by 4.2% . Gross profit percentage and cost of goods sold percentage are directly related because together they normally total 100% of sales .
Originally:
Gross profit percentage = 100% - 76.8% = 23.2%
After the change:
Gross profit percentage = 100% - 72.6% = 27.4%
Now calculate the increase:
27.4% - 23.2% = 4.2%
So when the cost of goods sold percentage decreased from 76.8% to 72.6% , the gross profit percentage increased by 4.2% .
Option A is incorrect because the question does not provide enough information to determine the change in net profit percentage , which depends on more than cost of goods sold. Operating expenses, interest, and taxes would also affect net profit. Option B is incorrect for the same reason. Option D is the opposite of what actually happened. Since a lower COGS percentage leaves a larger portion of sales as gross profit, the correct conclusion is that gross profit percentage increased by 4.2% , making Option C correct.
問題 #31
Which two items increase net income?
Choose 2 answers.
答案：B,C
解題說明：
The correct answers are C. Interest income and D. Gain on sale of assets . Net income increases when revenues and gains increase, while it decreases when expenses and losses increase. Interest income is a type of revenue or other income that adds to earnings. Gain on sale of assets also increases net income because it represents the amount by which proceeds from the sale exceed the asset's carrying value. OpenStax notes that the income statement includes revenues, expenses, gains, and losses in measuring financial performance.
Option A. Income tax expense decreases net income because it is an expense. Option B. Cost of sales also decreases net income because it is a major operating expense deducted in arriving at gross profit and ultimately net income. Gains and interest income improve profitability, whereas expenses reduce it. This distinction is fundamental in preparing and interpreting the income statement. Therefore, the two items that increase net income are Interest income and Gain on sale of assets , making C and D the correct answers.
問題 #32
A company manufactures leather products and has recently switched to the activity-based costing (ABC) method. It needs to determine the cost of its leather wallets. The company is already aware of its DM and DL costs.
What is the first step to calculating the cost of the product?
答案：B
解題說明：
The correct answer is D. Identify overhead cost activities . In activity-based costing (ABC) , once direct materials and direct labor are known, the process begins by identifying the activities that cause overhead costs . Those activities become the basis for forming cost pools and selecting cost drivers. ACCA's ABC overview explains the sequence as splitting overheads into activities or cost pools, then identifying what causes those costs, and finally allocating costs based on cost-driver usage.
Option B is incorrect because assigning overhead occurs after the relevant activities and drivers have been identified. Option A is incorrect because general and administrative costs are not the first ABC step for costing a specific manufactured product. Option C may be a sensible housekeeping action, but it is not the formal first step in the ABC method. Other ABC explanations also begin with identifying activities and cost pools before calculating rates and assigning overhead to products.
Therefore, when using ABC to calculate the cost of leather wallets after DM and DL are known, the first formal step is to identify overhead cost activities , making Option D the correct answer.
問題 #33
Who does Sarbanes-Oxley apply to?
答案：B
解題說明：
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.
問題 #34
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在IT領域工作的你，肯定想通過IT 認證考試來證明自己的能力吧？而且，擁有IT 認證資格的同事和朋友也愈來愈多了吧。在這種情況下，如果一個資格都沒有就趕不上別人了。那麼，你決定參加哪個考試呢？WGU的考試怎麼樣呢？比如像Accounting-for-Decision-Makers認證考試這樣的考試。這是非常有價值的考試，肯定能幫助你實現你的願望。
Accounting-for-Decision-Makers最新試題: https://www.vcesoft.com/Accounting-for-Decision-Makers-pdf.html