如果你選擇了報名參加WGU Accounting-for-Decision-Makers 認證考試，你就應該馬上選擇一份好的學習資料或培訓課程來準備考試。因為WGU Accounting-for-Decision-Makers 是一個很難通過的認證考試，要想通過考試必須為考試做好充分的準備。
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Analysis | 45–50% | - Purpose and components of financial statements
|
| Topic 2: Profit Planning | 10–15% | - Cost-volume-profit (CVP) analysis
|
| Topic 3: Cost Systems | 20–25% | - Costing methods
|
| Topic 4: Controls and Regulations | 10–15% | - Internal control systems and principles
|
| Topic 5: Budgeting and Decision Making | 10–15% | - Relevant information for decision making
|
>> Accounting-for-Decision-Makers試題 <<
有了WGU Accounting-for-Decision-Makers認證考試的證書就相當於人生有了個新的里程牌，工作將會有很大的提升，相信作為IT行業人士的每個人都很想擁有吧。很多人都在討論說這麼好的一個證書是很難通過的，實際上確實通過率是相當的低。沒有做過任何的努力當然是不容易通過的，畢竟通過WGU Accounting-for-Decision-Makers認證考試需要相當過硬的專業知識。我們VCESoft是可以為你提供通過WGU Accounting-for-Decision-Makers認證考試捷徑的網站。我們VCESoft有針對WGU Accounting-for-Decision-Makers認證考試的培訓工具，可以有效的確保你通過WGU Accounting-for-Decision-Makers認證考試，獲得WGU Accounting-for-Decision-Makers認證考試證書。而且我們還可以幫你節約很多時間，這樣一個可以花更少時間更少金錢就可以獲得如此有價值的證書的方案對你是非常划算的。
問題 #41
In September, an airline using accrual accounting received cash from a round-trip ticket sold to a customer for
$1,500. The ticket allowed the customer to fly from Denver to Hawaii in October and from Hawaii back to Denver in November.
When should the airline recognize revenue?
答案：A
解題說明：
The correct answer is C. In October and November . Under accrual accounting and modern revenue recognition guidance, revenue is recognized when the company satisfies its performance obligations, not merely when cash is received. For an airline ticket, the airline earns the revenue by providing transportation
. SEC disclosures from airlines state that passenger revenue is deferred until transportation is provided, and revenue recognition guidance under Topic 606 also requires recognition when control of the promised service transfers to the customer.
Because this is a round-trip ticket , the airline has not fully earned the revenue in September when the cash is collected. Instead, the service is performed in parts: one flight in October and the return flight in November
. Therefore, the revenue should be recognized as the transportation service is delivered across those two months. Option A is incorrect because September is only the cash receipt date, not the service date. Option B is incorrect because part of the service is provided in October. Option D is incorrect because collecting cash alone does not create earned revenue under accrual accounting. Therefore, October and November is the correct answer.
問題 #42
The following list provides partial financial information for a company.
Beginning cash balance = $1,200
Received cash from sales of goods = $16,000
Paid wages and salaries = $4,500
Received cash from non-trading securities = $5,000
Paid cash for plant assets = $6,000
Received cash from loans = $8,000
Paid cash in repayment of loans = $2,000
What is the ending cash balance for this company?
答案：A
解題說明：
The correct answer is D. $17,700 . To find the ending cash balance, start with the beginning cash balance and then add all cash inflows and subtract all cash outflows.
Beginning cash = $1,200
Inflows:
Cash from sales = $16,000
Cash received from non-trading securities = $5,000
Cash received from loans = $8,000
Total inflows = $29,000
Outflows:
Wages and salaries paid = $4,500
Cash paid for plant assets = $6,000
Cash paid in repayment of loans = $2,000
Total outflows = $12,500
Now calculate ending cash:
Ending cash = $1,200 + $29,000 - $12,500 = $17,700
This is the amount of cash remaining after considering all listed cash transactions. The classification of the cash flows is not necessary to solve the question, but they include operating, investing, and financing effects.
What matters mathematically is that every cash receipt increases total cash and every cash payment decreases it. Since the net increase in cash is $16,500 , adding that to the beginning cash of $1,200 gives $17,700 .
Therefore, Option D is correct.
問題 #43
What does it mean if a company has a debt ratio of 101.5%?
答案：A
問題 #44
Which two procedures do external auditors use to gain confidence in the quality of a company's financial reporting processes?
Choose 2 answers.
答案：B,D
解題說明：
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.
問題 #45
A company plans to purchase inventory for the second half of a year as follows:
July = $100,000
August = $75,000
September = $225,000
October = $125,000
November = $250,000
December = $30,000
The company usually pays 50% of inventory purchases in the month of purchase, 35% in the following month, and 15% in the second month.
What are the forecasted October cash payments based on this information?
答案：B
解題說明：
The correct answer is D. $152,500 . To find October cash payments , include the portions of purchases paid in October from three different months:
* 15% of August purchases
* 35% of September purchases
* 50% of October purchases
Now calculate each amount:
15% of August ($75,000) = $11,250
35% of September ($225,000) = $78,750
50% of October ($125,000) = $62,500
Now add them:
$11,250 + $78,750 + $62,500 = $152,500
This is the total forecasted cash payment for October under the company's payment pattern. Budgeted cash disbursement questions often require tracking the timing of payments across multiple months, not just the current month's purchases.
Option B includes only 50% of October purchases. Option C includes only 35% of September purchases.
Option A includes only part of the earlier-month carryover. Since October cash payments must include all three applicable portions, the correct total is $152,500 , making Option D the right answer.
問題 #46
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