2022年最新のAGA CGFM問題集と試験テストエンジン [Q106-Q123]

2022年最新のFast2test AGA CGFM問題集と試験テストエンジン

AGA CGFM問題集にはリアル試験問題解答

質問 106
If a government creates an internal service funds, GAAP require that the ______ cost of services, _________ the cost of capital assets be recovered through the user fee.

A. Half, Including
B. Full, Including
C. Full, excluding
D. Either A or C

正解: B

質問 107
The federal government requires non-profit and privet firms to make
assumption regarding future interest rates, wage increases, inflation and the like.

A. Both A&B
B. Implicit, one understated by another
C. Explicit
D. None of these

正解: A

質問 108
generally protects the organization, its employees, governing
board members, other board members, and volunteer from third-party claims alleging property damage, bodily injury, and personal injury.

A. Excess Liability
B. All of the above
C. Commercial General Liability (CGL)
D. Police professional Liability

正解: C

質問 109
type of coverage for
Coverage for losses due to employee dishonesty is
crimes in bond issues.

A. Forgery
B. Off-Promise
C. Fidelity
D. On-Promise

正解: C

質問 110
Most Government Issue bond in denominations of $5000, which underwriters call:

A. Both A&B
B. Base bonds
C. 'Five bonds"
D. Fives

正解: A

質問 111
Debt refunding proceeds would be reported as:

A. an other financial use on the operating statement.
B. an other financing source on the operating statement.
C. a liability.
D. a revenue.

正解: B

質問 112
Local governments sometimes provide water and sewer service to customers outside their than those living inside the jurisdiction. These customers are typically charged government because of extra cost of extending service to them.

A. Less
B. More
C. It depends
D. Same

正解: B

質問 113
Which one the following statement is NOT included in Green Purchasing?

A. Buying non-toxic cleaning products
B. Buying recycled paper and two-way envelopes
C. Buying energy-efficient light bulbs
D. Buying batteries with mercury

正解: D

質問 114
Based upon the information below, for a governmental fund calculate the amount of revenues for the year using the modified accrual basis of accounting, assuming all deferred revenues are related to receivables.

A. $278,000
B. $245,000
C. $247,000
D. $253,000

正解: C

質問 115
All of the following are core banking services EXCEPT:

A. Concentration and Zero balance
B. Reconciliation Services
C. Investment management
D. Security services

正解: C

質問 116
Life cycle costing results in _________ overall cost.

A. Balancing
B. Higher
C. It depends
D. Lower

正解: D

質問 117
Assume an inventory has an average monthly amount on hand of $200,000 and annual usage of $800,000. The amount of inventory turns is:

A. 3 turns
B. 5 turns
C. 4 turns
D. 8 turns

正解: C

質問 118
What is the present value of $25,000 to be received 10 years from today if the opportunity rate is 4%, the current tax rate is 1% and the expected future value is 9%?

A. $15,295
B. $16,900
C. $ 9,706
D. $10,550

正解: B

質問 119
A full-Faith-and-credit bond is a term used for:

A. Revenue Bonds
B. Lease Financing
C. General obligation Bonds
D. None of these

正解: C

質問 120
Governments have three principal options for selecting a bank. Which one of the following is the best out of those options?

A. They can rotate their business among several banks in the community
B. They may handle different funds or accounts.
C. Should select banking services competitively with a request for proposals (RFP)
D. None of these

正解: C

質問 121
Managerial accounting helps officials measure the cost-effectiveness of operations by:

A. combining financial and non-financial data.
B. forecasting future revenue needs.
C. demonstrating compliance with applicable laws and regulations.
D. controlling expenses under budgetary law.

正解: B

質問 122
In 2005 the police department had four lost workday cases and 27 days were lost. The department has 53 full-time employees. The frequency and severity rates will be