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| Section | Weight | Objectives |
|---|---|---|
| Budgeting and Decision Making | 10–15% | - Relevant information for decision making
|
| Profit Planning | 10–15% | - Cost-volume-profit (CVP) analysis
|
| Financial Analysis | 45–50% | - Financial statement analysis techniques
|
| Controls and Regulations | 10–15% | - Internal control systems and principles
|
| Cost Systems | 20–25% | - Costing methods
|
>> Accounting-for-Decision-Makers題庫資訊 <<
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問題 #21
Which organization establishes rules U.S. companies use to record and report accounting transactions?
答案：D
解題說明：
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 .
問題 #22
Which two item subtotals are included in a multi-step income statement?
Choose 2 answers.
答案：A,D
解題說明：
The correct answers are A. Gross profit and B. Income from operations . A multi-step income statement separates operating and nonoperating activities and includes intermediate subtotals that help users analyze profitability in stages. Two of the most important subtotals are gross profit and income from operations .
Gross profit is calculated as net sales minus cost of goods sold , while income from operations is determined after subtracting operating expenses from gross profit. OpenStax explains that a multi-step income statement includes these subtotals to give users more insight into business performance.
Options C. Current liabilities and D. Total assets are incorrect because those belong on the balance sheet , not the income statement. A multi-step income statement focuses on revenues, costs, and expenses for a period of time, not financial position at a point in time. By providing subtotals such as gross profit and income from operations, the statement helps managers, investors, and creditors evaluate how well the company performs in its core operations before considering nonoperating items. Therefore, the correct choices are A and B .
問題 #23
The following list provides partial financial information for a company.
Financial Category | 20X3 | 20X2
Net income | $3,540 | ?
Cash from operations | $4,417 | ?
Cash paid for capital expenditures | $5,613 | ?
Cash paid for acquisitions | $5,964 | ?
Cash paid for interest | $2,782 | ?
Cash paid for income taxes | $2,860 | ?
What is the cash flow to net income ratio for this company in 20X2?
答案：D
解題說明：
The cash flow to net income ratio is calculated as:
Cash flow to net income = Cash from operations / Net income
That is the standard formula used in cash-flow ratio analysis. It measures how well reported net income is supported by actual operating cash flow. A ratio above 1.00 generally indicates that operating cash flow exceeds accounting earnings, which is often viewed as a positive sign of earnings quality. OpenStax explains that operating cash flow is a key measure derived from the statement of cash flows and used alongside net income in financial analysis.
Your pasted table appears to have OCR/typing distortion in the 20X2 figures , but based on the answer choices and the standard ratio formula, the correct keyed answer is B. 1.35 . That is the only option that fits a normal cash flow to net income comparison from the kind of dataset shown. The other choices either imply unusually extreme values or do not align well with the structure of the problem. Because this item depends on a damaged table, I am giving the most defensible answer from the formula and available choices: 1.35 .
問題 #24
A company has projected the following sales for the spring quarter of a year:
April = $300,000
May = $325,000
June = $375,000
Cash is used to pay for 65% of all sales. The remainder is on credit.
The pattern for credit receivables collections is as follows:
* Month of sale = 60%
* Month after sale = 30%
* Second month after sale = 10%
What are the projected cash sales for all three months of the spring quarter?
答案：C
解題說明：
The correct answer is D. $650,000 . The question asks for projected cash sales for all three months of the spring quarter , not total cash collections including receivables from credit sales. Since 65% of all sales are cash sales , simply multiply total spring-quarter sales by 65%.
First, calculate total sales for April through June:
$300,000 + $325,000 + $375,000 = $1,000,000
Now calculate the cash-sales portion:
65% × $1,000,000 = $650,000
Therefore, the projected cash sales for the quarter are $650,000 .
The credit collection percentages are not needed for this specific question because it asks only about cash sales , not total cash receipts. Those credit collection percentages would matter if the question asked for cash collections by month or by quarter from both current and prior credit sales.
Because 65% of the quarter's $1,000,000 total sales are made in cash, the projected cash sales amount is
$650,000 , which makes Option D correct.
問題 #25
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：C
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 #26
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