実際的なAccounting-for-Decision-Makers認定資格試験と高品質なAccounting-for-Decision-Makers資格講座
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WGU Accounting for Decision Makers C213 VAC2 認定 Accounting-for-Decision-Makers 試験問題 (Q41-Q46):
質問 # 41
What would be the appropriate cost driver to allocate overhead for a call center?
- A. Number of customer contacts
- B. Total sales dollars
- C. Total material cost
- D. Number of labor hours
正解:A
解説:
The correct answer is B. Number of customer contacts . In a call center, overhead is driven primarily by the volume of customer interactions handled, so the most appropriate cost driver is the number of customer contacts or calls. Cost-per-call and contact-center cost analysis commonly use the number of calls or contacts as the central activity measure because those interactions consume staff time, telecom systems, and support resources.
Option A, total material cost , is not appropriate because call centers are service operations and usually do not consume direct materials in the way manufacturers do. Option C, total sales dollars , may be relevant for some selling analyses but does not directly measure the activity causing most call center overhead. Option D, number of labor hours , can sometimes be useful, but in this setting the more direct activity driver is the actual number of contacts handled. Since overhead in a call center tends to rise with customer interactions, the best allocation base is the number of customer contacts . Therefore, Option B is the correct answer.
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:B
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 events represent financial information recorded in the accounting system of a business?
- A. Personal events of each business owner that are likely to occur in the future
- B. Business events that are likely to occur in the future
- C. Personal events of each business owner during a year
- D. Business events that have already occurred
正解:D
解説:
Accounting systems record business events that have already occurred , not events that may happen in the future and not the personal activities of owners. This is why Option B is correct. In financial accounting, recorded information must be based on identifiable, measurable, and supportable transactions or events, such as sales made, expenses incurred, assets purchased, liabilities created, or cash received and paid. Accounting information is primarily historical in nature, which improves reliability and allows users to evaluate what actually happened in the business.
Option A is incorrect because future business events are forecasts or estimates, not recorded transactions unless a present accounting event already exists, such as an accrued expense. Options C and D are also incorrect because personal events of the owners are not part of the business accounting records unless they directly affect the business entity, for example, owner investment or owner withdrawals. Under the business entity concept, the business is accounted for separately from its owners. Therefore, only completed business transactions and relevant economic events belonging to the business are recorded in the accounting system.
質問 # 44
Match each accounting term with its definition.
Answer options may be used more than once or not at all.
Select your answer from the pull-down list.
正解:
解説:
Explanation:
Conservatism - Information related to recognizing losses as they occur
Reliable - Information that can be verified
Material - Information that is important enough to make a difference
Relevant - Information having to do with the matter at hand
These accounting terms describe important qualitative ideas used in financial reporting. Conservatism means accountants should use caution when uncertainty exists, especially by recognizing potential losses sooner rather than delaying them. Reliable information is information that can be supported, confirmed, or verified, which makes it trustworthy for users of financial statements. Material information is significant enough to affect the decisions of investors, creditors, or other users. If leaving it out or misstating it could influence a decision, it is material. Relevant information is information that relates directly to the issue being considered and is useful for decision-making.
These concepts help ensure that accounting information is useful, dependable, and meaningful. Relevance focuses on usefulness, reliability focuses on trustworthiness, materiality focuses on significance, and conservatism focuses on caution under uncertainty. Together, they support better financial statement preparation and interpretation. In this matching question, each term lines up with its most standard accounting definition, so the correct matches are exactly as shown above.
質問 # 45
Which role do ethical standards have in management accounting?
- A. To prevent all unethical behavior of anyone the management accountant may work with
- B. To guide the resolution to possible ethical dilemmas that the managerial accountant may encounter
- C. To provide the management accountant with the ability to know whether a person will act ethically or not
- D. To provide the management accountant with the ability to work with only companies that follow strict ethical principles
正解:B
質問 # 46
......
進歩を続けることは、すべての人にとって非常に良いことです。継続的に自分自身を改善するために最善を尽くすと、お金、幸福、良い仕事などを含め、たくさん収穫することになります。当社のAccounting-for-Decision-Makers準備試験は、進歩を続けるのに役立ちます。私たちのAccounting-for-Decision-Makers学習教材を選択すると、あなたの欠点を克服し、永続的な人になることは非常に簡単であることがわかります。 Accounting-for-Decision-Makers試験問題を購入することに決めた場合、Accounting-for-Decision-Makers試験に合格し、短時間で正常に認定を取得できる可能性があります。
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しかしその面めんだけではない、しかし仕上がりを見ると女の子にしてはしっかりAccounting-for-Decision-Makersと縛られていて、歴代の秘書のように縛り直す必要は感じなかった、それらを素早く簡単に習得できます、当社GoShikenは常に業界標準を順守しています。
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