David Green David Green's Profile Page

David Green David Green

0 Course Enrolled • 0 Course Completed

Biography

Accounting-for-Decision-Makers資料勉強 & Accounting-for-Decision-Makers赤本合格率

試験の結果は、Topexam選択したAccounting-for-Decision-Makers学習教材と直接関係しています。したがって、当社は試験のレビューに特に関心を持っています。試験の証明書を取得することはほんの始まりです。当社の練習資料は、広範囲に影響を与える可能性があります。この種の試験に関する要求は、Accounting-for-Decision-MakersトレーニングクイズでWGU満たすことができます。ですから、私たちのWGU Accounting for Decision Makers C213 VAC2練習資料はあなたの未来にプラスの興味を持っています。このような小さな投資でありながら大きな成功を収めたのに、WGU Accounting for Decision Makers C213 VAC2なぜあなたはまだためらっていますか？

Topexamの発展は弊社の商品を利用してIT認証試験に合格した人々から得た動力です。今日、我々があなたに提供するWGUのAccounting-for-Decision-Makersソフトは多くの受験生に検査されました。彼らにWGUのAccounting-for-Decision-Makers試験に合格させました。弊社のホームページでソフトのデモをダウンロードして利用してみます。我々の商品はあなたの認可を得られると希望します。ご購入の後、我々はタイムリーにあなたにWGUのAccounting-for-Decision-Makersソフトの更新情報を提供して、あなたの備考過程をリラクスにします。

>> Accounting-for-Decision-Makers資料勉強 <<

Accounting-for-Decision-Makers赤本合格率、Accounting-for-Decision-Makers問題無料

Accounting-for-Decision-Makers試験に合格するには、関連する教材を探す必要があります。しかし、WGUのウエブサイトを見ると、すぐいいAccounting-for-Decision-Makers教材を手に入れることができます。私たちはあなたのAccounting-for-Decision-Makers試験に関する悩みを解決できます。長い時間で、私たちはAccounting-for-Decision-Makers教材の研究に取り組んでいます。だから、私たちは信頼されるに値します。

WGU Accounting for Decision Makers C213 VAC2 認定 Accounting-for-Decision-Makers 試験問題 (Q40-Q45):

質問 # 40
A company's statement of cash flows includes the following cash transactions.
Sales = $1,250,000
Inventory purchase = -$750,000
Property and equipment purchase = -$280,000
Interest payment on long-term debt = -$25,000
Payment of wages = -$315,000
Payment of rent = -$40,000
Borrowing long-term debt = $200,000
Payment of cash dividends = -$15,000
Repurchase of treasury stock = -$40,000
Total cash flows = -$5,000
What is the total cash flow from investing activities?

A. -$55,000
B. -$325,000
C. -$280,000
D. -$310,000

正解：C

解説：
The correct answer is B. -$280,000 . To determine cash flow from investing activities , include only cash flows related to the acquisition and disposal of long-term assets and investments. In the transactions listed, the only investing activity is:
Property and equipment purchase = -$280,000
That makes total cash flow from investing activities -$280,000 . OpenStax states that the investing section of the statement of cash flows relates to changes in long-term assets, and FASB's cash flow guidance classifies acquisitions of productive assets as investing cash outflows.
The other listed items belong to different sections. Sales, inventory purchases, wages, rent, and interest payments are generally operating activities under U.S. GAAP. Borrowing long-term debt, paying dividends, and repurchasing treasury stock are financing activities . Since none of those belong in investing activities, they should not be included in the investing subtotal. Therefore, the total cash flow from investing activities is simply the cash paid for property and equipment, which is -$280,000 , making Option B the correct answer.

質問 # 41
A manufacturer produces three products A, B, and C.
The company uses the following information to determine activity rates for each pool.
Cost Pool
Costs
Total Activity
Pool 1
$300,000
20,000 hours
Pool 2
$20,000
500 pounds
Pool 3
$10,000
100 moves
Data concerning the three products appear in the following table.
Cost Driver
Product A
Product B
Product C
Number of hours
10,000
7,500
2,500
Number of pounds
150
250
100
Number of moves
20
40
50
What is the total amount of overhead applied to Product B?

A. $112,500
B. $126,500
C. $265,000
D. $158,000

正解：B

解説：
The correct answer is B. $126,500 . Under activity-based costing (ABC) , each cost pool gets its own activity rate, and then overhead is applied to the product based on that product's actual use of each activity. OpenStax and ACCA both describe ABC as assigning overhead through multiple activity pools and cost drivers rather than one broad rate.
First compute the rate for each pool:
Pool 1 rate = $300,000 / 20,000 hours = $15 per hour
Pool 2 rate = $20,000 / 500 pounds = $40 per pound
Pool 3 rate = $10,000 / 100 moves = $100 per move
Now apply those rates to Product B :
Hours: 7,500 × $15 = $112,500
Pounds: 250 × $40 = $10,000
Moves: 40 × $100 = $4,000
Total overhead for Product B = $112,500 + $10,000 + $4,000 = $126,500
Option C, $158,000 , is actually the overhead for Product A, which is a classic trap in this question. Because ABC assigns overhead based on each product's own activity consumption, Product B's correct total overhead is $126,500 .

質問 # 42
The following cost-volume-profit graph shows revenues and costs at various levels of production.
How many units should this company sell each month to realize a profit?

A. 0
B. 1
C. 2
D. 3

正解：A

解説：
The best answer is D. 275 . In a cost-volume-profit (CVP) graph , a company begins to realize a profit only after total revenue rises above total cost. The point where the total revenue line intersects the total cost line is the break-even point . At that exact level, profit is zero. To earn a profit, the company must sell more units than the break-even amount .
Because your pasted graph is partially distorted, the most reasonable interpretation is that the break-even point is shown at about 250 units . If that is the break-even level, then the first answer choice that would produce an actual profit is 275 units . That is why Option D is the most defensible answer from the graph and choices provided.
This follows basic CVP logic:
* Below break-even = loss
* At break-even = zero profit
* Above break-even = profit
So if 250 units represents the break-even point on the graph, the company would need to sell 275 units to realize a profit. Therefore, the best answer is D .

質問 # 43
Which item is an operating activity under a U.S. generally accepted accounting principles (GAAP) statement of cash flows?

A. Cash receipts for the sale of plant assets
B. Cash receipts from the sale of a business segment
C. Cash payments for administration expenses
D. Cash payments for purchase of plant assets

正解：C

解説：
The correct answer is B. Cash payments for administration expenses . Under U.S. GAAP, operating activities include cash effects of transactions that enter into the determination of net income, such as cash paid to employees, suppliers, and for other routine operating expenses. FASB's statement on cash flows requires cash receipts and payments to be classified as operating, investing, or financing and defines operating activities as the residual category for the entity's normal revenue-producing activities. OpenStax also describes operating activities as the day-to-day cash flows of the business.
Option A is incorrect because selling a business segment is generally an investing activity , not an operating one. Option C is incorrect because purchasing plant assets is also an investing cash outflow . Option D is incorrect because cash received from selling plant assets is an investing cash inflow . Administrative expenses are part of normal operations, so cash paid for them belongs in operating activities. Therefore, among the options provided, Cash payments for administration expenses is the only item properly classified as an operating activity under U.S. GAAP.

質問 # 44
Who does Sarbanes-Oxley apply to?

A. Nonpublic wholly-owned subsidiaries of foreign companies doing business in the United States
B. Publicly traded companies in the United States
C. Nonpublic companies in the United States
D. Publicly traded, wholly-owned subsidiaries of foreign companies doing business in the United States

正解：B

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 # 45
......

TopexamクライアントにAccounting-for-Decision-Makers学習資料の3つのバージョンを提供し、PDFバージョン、PCバージョン、APPオンラインバージョンが含まれます。異なるバージョンは、WGU独自の利点とメソッドの使用を後押しします。 Accounting-for-Decision-Makers試験トレントの内容は同じですが、クライアントごとに異なるバージョンが適しています。たとえば、PCバージョンのAccounting-for-Decision-Makers学習教材は、Windowsシステムを搭載したコンピューターをサポートします。その利点には、実際の操作試験環境をシミュレートし、試験をシミュレートでき、期間限定試験に参加できることです。そして、バージョンが何であれ、ユーザーは自分の喜びでAccounting-for-Decision-MakersのWGU Accounting for Decision Makers C213 VAC2ガイド急流を学ぶことができます。タイトルと回答は同じであり、コンピューターまたは携帯電話またはラップトップで製品を使用できます。

Accounting-for-Decision-Makers赤本合格率: https://www.topexam.jp/Accounting-for-Decision-Makers_shiken.html

WGU Accounting-for-Decision-Makers試験参考書は研究、製造、販売とサービスに取り組んでいます、WGU Accounting-for-Decision-Makers資料勉強私たちは市場のリーダーであり、最先端の技術を習得しています、Accounting-for-Decision-Makers試験問題の即時ダウンロードは、最大限の利便性を提供するために最善を尽くします、ほぼすべてのTopexamお客様がAccounting-for-Decision-Makers試験に合格し、Accounting-for-Decision-Makers試験トレントの助けを借りて関連する認定資格を簡単に取得できます、したがって、当社のAccounting-for-Decision-Makers学習教材は効果的であるだけでなく、有用でもあります、なぜあなたは私たちTopexam Accounting-for-Decision-Makers赤本合格率の研究の質問に挑戦してみてください、WGU Accounting-for-Decision-Makers資料勉強あなたは自分に最も適した方法を選ぶことができます。

どういうからくりだ衝撃波さ何、この蝶ちょうの華麗かれいな紋もんはこの時期じき、信長のぶなががむやみに好このんだ意匠いしょうで、このときの薄うす羽織はおりの紋もんがそうだった、WGU Accounting-for-Decision-Makers試験参考書は研究、製造、販売とサービスに取り組んでいます。

信頼できるAccounting-for-Decision-Makers資料勉強 & 合格スムーズAccounting-for-Decision-Makers赤本合格率 | 効率的なAccounting-for-Decision-Makers問題無料

私たちは市場のリーダーであり、最先端の技術を習得しています、Accounting-for-Decision-Makers試験問題の即時ダウンロードは、最大限の利便性を提供するために最善を尽くします、ほぼすべてのTopexamお客様がAccounting-for-Decision-Makers試験に合格し、Accounting-for-Decision-Makers試験トレントの助けを借りて関連する認定資格を簡単に取得できます。

したがって、当社のAccounting-for-Decision-Makers学習教材は効果的であるだけでなく、有用でもあります。

David Green David Green

Biography

Quick Links

Resources

Support