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新版Accounting-for-Decision-Makers考古題, Accounting-for-Decision-Makers最新題庫資源, Accounting-for-Decision-Makers考試證照綜述, 新版Accounting-for-Decision-Makers題庫, 最新Accounting-for-Decision-Makers試題

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WGU Accounting-for-Decision-Makers Exam Syllabus Topics:

Section Weight Objectives
Profit Planning 10–15% - Cost-volume-profit (CVP) analysis
  • 1. Sensitivity analysis
  • 2. Break-even and target profit calculations
Controls and Regulations 10–15% - Internal control systems and principles
  • 1. Compliance with laws and regulations
  • 2. Risk assessment and control activities
Budgeting and Decision Making 10–15% - Master budget and components
  • 1. Operating and financial budgets
  • 2. Cash budgeting and forecasting
- Relevant information for decision making
  • 1. Capital budgeting basics
  • 2. Make-or-buy, special order, keep-or-drop decisions
Financial Analysis 45–50% - Financial statement analysis techniques
  • 1. Ratio analysis: liquidity, profitability, solvency
  • 2. Trend and comparative analysis
- Purpose and components of financial statements
  • 1. GAAP and reporting standards
  • 2. Balance sheet, income statement, cash flow statement
Cost Systems 20–25% - Cost concepts and classification
  • 1. Direct vs indirect costs
  • 2. Variable, fixed, mixed costs
- Costing methods
  • 1. Activity-based costing (ABC)
  • 2. Traditional costing

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最新的 Courses and Certificates Accounting-for-Decision-Makers 免費考試真題 (Q59-Q64):

問題 #59
Which change occurred if the cost of goods sold moved from 76.8% to 72.6%?

  • A. Gross profit percentage decreased by 4.2%
  • B. Net profit percentage decreased by 4.2%
  • C. Net profit percentage increased by 4.2%
  • D. Gross profit percentage increased by 4.2%

答案：D

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 #60
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?

  • A. $62,500
  • B. $78,750
  • C. $18,750
  • D. $152,500

答案：D

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 #61
A company budgeted the following purchases for raw materials:
January = $10,000
February = $20,000
March = $25,000
April = $22,000
May = $27,000
June = $30,000
July = $24,000
The company has a policy of paying for 40% of purchases in the month of the purchase, 35% in the month following the purchase, and 25% in the second month following the purchase.
What are the budgeted cash disbursements for May based on this information?

  • A. $25,050
  • B. $18,500
  • C. $24,750
  • D. $27,300

答案：A

解題說明：
The correct answer is C. $25,050 . To calculate May cash disbursements , include payments from three months:
* 25% of March purchases
* 35% of April purchases
* 40% of May purchases
Now calculate each part:
25% of March ($25,000) = $6,250
35% of April ($22,000) = $7,700
40% of May ($27,000) = $10,800
Add them together:
$6,250 + $7,700 + $10,800 = $24,750
That math points to Option B , not Option C.
So the correct accounting answer based on the numbers provided is:answer: B The likely issue is that one of the answer choices in the source has a typo or the pasted numbers contain a small error. Under standard budgeting logic, May cash disbursements must include the unpaid portions of March and April plus the current-month payment on May purchases. Using the exact data shown, the total is
$24,750 . Therefore, the correct answer from the calculation is Option B , even though your list may contain a keyed inconsistency.


問題 #62
Which two items increase net income?
Choose 2 answers.

  • A. Gain on sale of assets
  • B. Interest income
  • C. Income tax expense
  • D. Cost of sales

答案：A,B

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 #63
Which action should a managerial accountant consider taking if confronted by an ethical conflict?

  • A. Use an objective advisor confidentially
  • B. Report directly to the chief executive officer
  • C. Consult with a coworker
  • D. Confer with any stakeholder in the organization

答案：A

解題說明：
The correct answer is A. Use an objective advisor confidentially . The IMA Statement of Ethical Professional Practice includes guidance for resolving ethical conflict and notes that management accountants may wish to discuss the matter with an objective advisor to obtain a better understanding of possible courses of action. This step is intended to help the accountant evaluate the issue carefully while preserving confidentiality and professionalism.
Option B is not the best answer because going directly to the chief executive officer is not always the first or most appropriate step. Ethical conflict guidance usually recommends following the organization's established chain of command unless the issue involves that level of management. Option C is incorrect because discussing the issue with "any stakeholder" could violate confidentiality. Option D is also weaker because consulting a coworker is not the same as seeking advice from an objective and appropriate advisor. The emphasis in professional ethics guidance is on confidentiality, sound judgment, and proper escalation.
Therefore, the most suitable action among the options given is to use an objective advisor confidentially , making Option A correct.


問題 #64
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