[2025年12月] 最新のBUS105試験問題集には合格保証が付きます [Q22-Q45]

[2025年12月] 最新のBUS105試験問題集には合格保証が付きます

信頼できるSaylor Direct Credit Courses BUS105問題集PDFで2025年12月29日に更新された問題

質問 # 22
Wycliff Corp. had an immaterial credit balance of $1,250 in the manufacturing overhead account after $21,750 was applied to the WIP inventory account. To close the manufacturing overhead account at the end of the period, assuming no further transactions took place, what should Wycliff do?

A. Debit manufacturing overhead $1,250; credit cost of goods sold $1,250
B. Debit cost of goods sold $20,500; credit manufacturing overhead $20,500
C. Debit manufacturing overhead $20,500; credit cost of goods sold $20,500
D. Debit cost of goods sold $1,250; credit manufacturing overhead $1,250

正解：D

質問 # 23
Using this data, what is the contribution margin?

A. $121,000
B. $326,000
C. $625,000
D. $365,000

正解：B

質問 # 24
Strang Tax provides tax consulting services to its clients whom they charge on an hourly basis. They would like to use differential analysis to determine whether profits would change if they dropped certain clients. Which of the following items should be excluded from this analysis?

A. Rent expenses
B. Consulting fees
C. Wages payable
D. Project management costs

正解：A

質問 # 25
SJ Candles subscribes to a management theory known as management by exception. Which of the following best describes a situation where management by exception would be applied?

A. There is a $26,000 unfavorable labor rate variance that is 1% higher than their threshold for investigating variances
B. There are significant activities occurring outside of the relevant range which require additional analysis
C. Management is faced with an ethical issue regarding a decision about investing in long-term assets
D. Tax savings resulted in an unplanned 25% increase to net income in year 2

正解：A

質問 # 26
Archer Corporation manufactures coffee cups in the Midwest. Using this data, calculate the total current period manufacturing costs for the Schedule of Cost of Goods Manufactured for the year ending on December 31, 2021.

A. $925,000
B. $554,000
C. $679,000
D. $604,000

正解：D

質問 # 27
How does a statement of cash flows provide value for a company?

A. By showing assets, liabilities, and owners' equity at a point in time
B. By showing the change from the beginning cash balance to the ending cash balance on the balance sheet
C. By showing events that changed the stockholder's equity over the course of the accounting period
D. By showing revenues and expenses using the accrual basis of accounting

正解：B

質問 # 28
You are the Controller for Healthcare Technology LLC, and you have been tasked with evaluating an upgraded enterprise resource planning system. Which of the following details would be relevant to your decision-making process?

A. A vendor replaced a member of its board of directors
B. The company needs a cloud-based document storage system
C. A customer's sales are growing rapidly
D. The company's revenues increased by $14,000,000 over the past twelve months

正解：B

質問 # 29
What is the formula to calculate working capital?

A. Current assets + Current liabilities
B. Current assets - Current liabilities
C. Total assets - Total liabilities
D. Total assets - Current liabilities

正解：B

質問 # 30
Managers have several different methods from which to choose when evaluating long-term investments. Which method disregards the time value of money as a factor?

A. Annuity tables
B. Net present value
C. Internal rate of return
D. Payback

正解：D

質問 # 31
Myer Inc. achieved their goal of reducing their employee turnover rate by 15%. Which of the following perspectives of their balanced scorecard is most likely to include this measure?

A. Internal business process
B. Learning and growth
C. Financial performance
D. Customer satisfaction

正解：B

質問 # 32
This is select financial statement data for the three divisions of Technology Goods, Inc. Assuming all assets are operating assets, what is the return on investment for each division?

A. 82.2%, 39.0%, 66.0%
B. 33.1%, 31.3%, 31.2%
C. 53.0%, 32.0%, 50.9%
D. 17.8%, 10.0%, 15.9%

正解：D

質問 # 33
SJ Candles is performing a cost-volume-profit analysis to prepare for year 2. Fixed costs are expected to remain the same as year 1, but variable costs per unit are expected to increase by 10%. They plan to keep the same sales price but want to know what level of sales must be achieved in year 2 to maintain the same operating profit.

A. $398,350
B. $405,789
C. $282,700
D. $424,050

正解：B

質問 # 34
Cost behavior patterns tend to be reliable within which of the following?

A. A relevant range
B. Free cash flow
C. The current ratio
D. A contribution margin

正解：A

質問 # 35
You are the financial accountant for Antioch Ski Resort. Managers have been promised end-of-year bonuses if profits for the year increase by 10%. At the end of the year, you determine that profits increased by only 8%, and the managers ask you to "fudge the numbers a bit" so they can still receive their bonuses. What should you do?

A. Resign from the company
B. Report the managers to the CEO
C. Check whether the company has a policy on resolving ethical conflicts
D. Consider inflating the profits for the year, since it is only a 2% difference

正解：C

質問 # 36
Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 0.10 direct labor hours to produce one box of specialty candy, and the variable overhead rate was $2.00 per hour. According to payroll records, the company paid for a total of 104,000 hours of direct labor wages. The actual variable overhead costs totaled $200,000. They sold 800,000 boxes of candy to retailers. What is the variable overhead efficiency variance?

A. $8,000 favorable variable overhead efficiency variance
B. $48,000 favorable variable overhead efficiency variance
C. $48,000 unfavorable variable overhead efficiency variance
D. $8,000 unfavorable variable overhead efficiency variance

正解：C

質問 # 37
Use the following relevant data to assign costs to units transferred out and units in ending WIP inventory. Total Units Accounted For:

Cost per Equivalent Unit:

What is the total cost of production?

A. $3,325
B. $1,800
C. $4,500
D. $9,000

正解：C

質問 # 38
Bethel Bakery manufactures frosted sugar cookies. They maintain separate work-in-process accounts for their blending, cutting, baking, decorating, and packaging departments. Which costing method is Bethel Bakery most likely using?

A. Departmental costing
B. Process costing
C. Job costing
D. Activity-based costing

正解：B

質問 # 39
SJ Candles manufactures two types of candles. Soy candles require three times the number of labor hours as paraffin candles to produce. If SJ wishes to maximize the limited number of direct labor available to them, which of the following calculations will guide them in their planning?

A. Equivalent units for direct materials
B. Inventory turnover ratio
C. Free cash flow
D. Contribution margin per unit of constraint

正解：D

質問 # 40
Which of the following might a capital budget decision consider?

A. Future cash inflows vs. future cash outflows
B. Customer satisfaction surveys
C. Historical cash flows
D. Minimum wage requirements

正解：A

質問 # 41
Cat Hats Inc. produces lines of headwear for cats. They have been asked by a local animal shelter to produce a special order for dogs. Below is a special order differential analysis prepared by their managerial accountant. Using this information, what would be the result of accepting the special order?