Saylorは2026年最新のBUS105サンプル問題は信頼され続けるBUS105テストエンジン
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質問 # 15
What would the salary of a manufacturing firm's HR Manager be classified as?
- A. General and Administrative Costs
- B. Direct Labor
- C. Manufacturing Overhead
- D. Indirect Labor
正解：A
質問 # 16
Which of the following would be a measure of managerial accounting?
- A. Capital budget
- B. Statement of cash flows
- C. The balance sheet
- D. Total liabilities as of June 1
正解：A
質問 # 17
The manager of Ladron Candies is deciding whether or not to invest in new equipment with a purchase price of $10,500 and a required rate of return of 7%. Given this calculation of the present value of cash inflows and outflows for the next three years, what should he decide, based on the internal rate of return?
- A. Reject the investment, because the internal rate of return cannot be determined with the information given.
- B. Accept the investment, because the internal rate of return is approximately 6% and results in a profit after three years.
- C. Accept the investment, because the internal rate of return is approximately 7%, which equals the required rate of return.
- D. Reject the investment, because the internal rate of return is approximately 7% and results in a loss after three years.
正解：C
質問 # 18
Which of the following statements is a true statement about flexible budgets?
- A. Selling and administrative expenses are reported in the flexible budget
- B. The flexible budget is prepared before the master budget to assist with planning
- C. Cost variance analysis is an integral part of preparing a flexible budget
- D. The actual number of units sold is irrelevant to a flexible budget
正解：A
質問 # 19
Which of the following employees of ABC Corporation is most likely to receive the report regarding the internal audit committee's control findings?
- A. Plant manager
- B. Managerial accountant
- C. Chief financial officer
- D. Payroll clerk
正解：C
質問 # 20
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?
- A. A differential contribution margin of $700
- B. A differential profit of ($700)
- C. A differential profit of ($550)
- D. A differential contribution margin of $550
正解：C
質問 # 21
This is the balance sheet for Swinney Services. Using trend analysis, what does this information tell us about the trends for current assets and current liabilities?
- A. Current assets increased at a rate nearly 4x higher than current liabilities
- B. Current assets increased at a rate nearly 10x higher than current liabilities
- C. Current assets increased at a rate nearly 2x higher than current liabilities
- D. Current assets increased at a rate nearly 6x higher than current liabilities
正解：B
質問 # 22
How does a statement of cash flows provide value for a company?
- A. By showing revenues and expenses using the accrual basis of accounting
- B. By showing assets, liabilities, and owners' equity at a point in time
- C. By showing events that changed the stockholder's equity over the course of the accounting period
- D. By showing the change from the beginning cash balance to the ending cash balance on the balance sheet
正解：D
質問 # 23
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. Project management costs
- B. Consulting fees
- C. Wages payable
- D. Rent expenses
正解：D
質問 # 24
Which row correctly identifies the calculation to establish standard costs for direct materials, direct labor, and factory overhead?
- A. Row 2
- B. Row 3
- C. Row 1
- D. Row 4
正解：D
質問 # 25
Coffee Beanz, Inc. currently maintains decentralized operations. The CEO is evaluating whether the company should centralize their operations. Which of the following situations would make centralized operations more beneficial than decentralized?
- A. Additional employees are necessary to manage an increase in production
- B. The company just opened a new factory in another state
- C. Decreasing revenues have created a demand for decreasing expenses
- D. The company is adding five new product lines in the next year
正解：C
質問 # 26
Wycliff Corporation practices activity-based management at their manufacturing facility. Which of the following events would most likely be the result of a decision made using activity-based management theory?
- A. Direct labor costs were assigned to work-in-process accounts
- B. Customer service representatives responded to vendor complaints
- C. The packaging department was moved closer to the shipping department
- D. Plant managers assisted in calculating a plant-wide overhead rate
正解：C
質問 # 27
What is the balance in the manufacturing overhead account after these transactions were recorded, assuming the beginning balance was zero?
- A. $6,000
- B. $6,700
- C. $700
- D. $4,780
正解：C
質問 # 28
Waffles, Inc. is evaluating their annual bonus allocations for restaurant division managers. This is the segmented income statement data for the three individual restaurant locations of Waffles, Inc. What does this information tell us about the performance of each division manager?
- A. With a net income nearly 4x higher than the other two locations, the western location manager had the best performance.
- B. With the lowest costs of goods sold and operating expenses, the eastern location manager had the best performance.
- C. With a net income of $668,800, the southern location manager had the worst performance.
- D. Because the western location is larger, it would be unfair to use segmented net income as a measure for comparing each manager's performance.
正解：D
質問 # 29
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. Management is faced with an ethical issue regarding a decision about investing in long-term assets
- B. Tax savings resulted in an unplanned 25% increase to net income in year 2
- C. There is a $26,000 unfavorable labor rate variance that is 1% higher than their threshold for investigating variances
- D. There are significant activities occurring outside of the relevant range which require additional analysis
正解：C
質問 # 30
Which of the following might a capital budget decision consider?
- A. Historical cash flows
- B. Customer satisfaction surveys
- C. Future cash inflows vs. future cash outflows
- D. Minimum wage requirements
正解：C
質問 # 31
Thompson Dental is deciding between two lease options for a new copier. They anticipate making 22,500 copies spread evenly over the course of the year. Which of the following options should they choose if they want to save the most money on an annual basis, and how much money will they save?
Option 1: Monthly lease: $225, Included copies: 1,500/month, Additional copies: $0.15 per copy Option 2: Monthly lease: $250, Included copies: 1,800/month, Additional copies: $0.02 per copy
- A. Option 1; $300 annual savings
- B. Option 2; $357 annual savings
- C. Option 2; $189 annual savings
- D. Option 1; $16 annual savings
正解：B
質問 # 32
Using the high-low method, what are the expected production costs for 600 units in December?
- A. $3,391
- B. $3,250
- C. $3,498
- D. $3,300
正解：D
質問 # 33
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 # 34
A potential lender is investigating Wyatt Corporation's leverage. This is select balance sheet data for Wyatt Corporation as of December 31. What is the company's debt to assets ratio?
- A. 23%
- B. 14%
- C. 74%
- D. 86%
正解：B
質問 # 35
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