MogiExam平時では、WGU専門試験の審査に数か月から1年かかることもありますが、Accounting-for-Decision-Makers試験ガイドを使用すれば、試験の前に20〜30時間かけて復習し、Accounting-for-Decision-Makers学習教材を使用すれば、 Accounting-for-Decision-Makers学習資料にはすべての重要なテストポイントが既に含まれているため、他のレビュー資料は不要になります。 同時に、Accounting-for-Decision-Makers学習教材は、復習するためのまったく新しい学習方法を提供します-演習の過程で知識を習得しましょう。 WGU Accounting for Decision Makers C213 VAC2試験に簡単かつゆっくりと合格します。
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Controls and Regulations | 10–15% | - Internal control systems and principles
|
| Topic 2: Budgeting and Decision Making | 10–15% | - Master budget and components
|
| Topic 3: Profit Planning | 10–15% | - Cost-volume-profit (CVP) analysis
|
| Topic 4: Cost Systems | 20–25% | - Cost concepts and classification
|
| Topic 5: Financial Analysis | 45–50% | - Financial statement analysis techniques
|
>> Accounting-for-Decision-Makers合格記 <<
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質問 # 25
A company prepared the following contribution margin income statement for the actual sale of 10,000 shoes:
Sales revenue = $600,000
Variable costs = $400,000
Contribution margin = $200,000
Less fixed costs = $150,000
Net income = $50,000
What would be the forecasted net income for the sale of 14,000 shoes based on the actual results above?
正解：D
解説：
The correct answer is C. $130,000 . A contribution margin income statement separates variable costs from fixed costs , which makes it useful for forecasting profit at different sales levels. OpenStax explains that contribution margin analysis shows how much sales revenue remains after variable costs to cover fixed costs and profit.
First calculate the per-unit amounts based on 10,000 shoes:
Sales per unit = $600,000 / 10,000 = $60
Variable cost per unit = $400,000 / 10,000 = $40
Contribution margin per unit = $20
For 14,000 shoes , total contribution margin would be:
14,000 × $20 = $280,000
Now subtract fixed costs, which stay the same at $150,000 :
Forecasted net income = $280,000 - $150,000 = $130,000
So the company would expect to earn $130,000 if it sells 14,000 shoes. This is exactly why CVP and contribution margin statements are useful for planning: they allow managers to estimate the profit impact of volume changes quickly, as long as selling price, variable cost per unit, and fixed costs remain stable.
Therefore, Option C is correct.
質問 # 26
Which two costs would be used to calculate inventory overhead?
Choose 2 answers.
正解：B、C
解説：
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.
質問 # 27
What can be determined when a firm performs an external audit of a company's financial statements?
正解：A
解説：
The correct answer is B. Whether a company's financial statements fairly reflect its financial position .
The purpose of an external audit is for the independent auditor to express an opinion on whether the financial statements present fairly, in all material respects , the company's financial position, results of operations, and cash flows in conformity with the applicable financial reporting framework. PCAOB auditing standards state this explicitly in the required auditor's report language.
Option A is incorrect because anyone reading the income statement can see whether the company reported a profit or loss; that alone is not the purpose of the audit. Option C is incorrect because tax liability is not what the audit opinion is primarily determining. Option D is also incorrect because an audit does not certify that the statements were prepared by a particular kind of employee such as a trained bookkeeper. Instead, the audit evaluates whether the statements are fairly presented and free of material misstatement. Therefore, the best answer is that an external audit helps determine whether the company's financial statements fairly reflect its financial position .
質問 # 28
What is true regarding the use of International Financial Reporting Standards (IFRS)?
正解：A
解説：
The correct answer is C. IFRS are commonly required to be used in Asia . IFRS is widely used around the world, and the IFRS Foundation states that companies in more than 140 jurisdictions are required to use IFRS Accounting Standards when reporting their financial health. That broad global adoption includes many Asian jurisdictions, so saying IFRS are commonly required in Asia is accurate.
Option A is incorrect because U.S. domestic issuers are generally required under SEC rules to file financial statements prepared in accordance with U.S. GAAP , not simply choose IFRS instead. Option B is false because IFRS are not seldom used by non-U.S. companies; in fact, they are extensively used internationally.
Option D is incorrect because the SEC does not require IFRS for all issuers; rather, SEC rules generally require U.S. GAAP for domestic registrants, while certain foreign private issuers may use IFRS as issued by the IASB. Therefore, among the listed choices, Option C is the only statement that is broadly correct and consistent with current international reporting practice.
質問 # 29
Which source of cash is the best indicator of a firm's viability as an ongoing concern?
正解：D
解説：
The correct answer is A. Cash from operating activities . Cash generated from operating activities is the best indicator of whether a company can continue as a going concern because it reflects cash produced by the firm' s core day-to-day business operations . OpenStax explains that the operating section shows cash flows generated and used by normal business activities, while investing and financing sections relate to asset purchases/sales and raising or repaying capital. OpenStax also notes that operating cash flow helps indicate the feasibility of continuing and advancing company plans.
Option B is incorrect because financing cash flows can come from borrowing or issuing stock, which may temporarily provide cash without proving the business itself is healthy. Option C is incorrect because investing cash flows often relate to buying or selling long-term assets and do not directly show sustainable operating strength. Option D is not one of the formal statement of cash flows categories under U.S. GAAP.
For evaluating long-term viability, analysts and auditors place the greatest weight on the firm's ability to generate cash internally from operations. Therefore, Cash from operating activities is the best answer.
質問 # 30
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