Accounting-for-Decision-Makers最新題庫資源 - Accounting-for-Decision-Makers熱門考古題

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Accounting-for-Decision-Makers熱門考古題 - Accounting-for-Decision-Makers熱門考題

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最新的 Courses and Certificates Accounting-for-Decision-Makers 免費考試真題 (Q11-Q16):

問題 #11
Which body regulates a certified public accounting firm's audit practices when the firm is auditing a large, publicly traded company?

答案：D

解題說明：
The correct answer is D. The Public Company Accounting Oversight Board (PCAOB) . The PCAOB was created to oversee the audits of public companies and SEC-registered brokers and dealers in order to protect investors and support the public interest in accurate, independent audit reports. Its responsibilities include registration of audit firms, inspections, enforcement, and audit-related standard-setting. Because the question refers to a CPA firm auditing a large, publicly traded company , PCAOB oversight is the correct regulatory answer.
Option A is incorrect because FASB sets accounting standards, not audit practice regulation for public company auditors. Option B, FASAC , is an advisory council to FASB and does not regulate audit firms.
Option C, the IRS , administers tax laws and does not oversee external audit practices for public companies.
In accounting and auditing, it is essential to distinguish between those who set accounting rules and those who supervise auditors. For publicly traded companies, that audit oversight role belongs to the PCAOB , making Option D the only accurate choice.


問題 #12
Which act was implemented as a result of the corporate scandals at companies such as Enron and WorldCom?

答案：A

解題說明：
The correct answer is D. Sarbanes-Oxley Act . The Sarbanes-Oxley Act of 2002 (SOX) was enacted in response to major corporate frauds, including those involving Enron and WorldCom . The U.S. Securities and Exchange Commission has described the law as a response to these financial frauds and the failures of corporate gatekeepers, with the goal of restoring investor confidence and strengthening accountability in financial reporting and auditing.
Option A is incorrect because "Corporate Accountability Act" is not the recognized statute that addressed those scandals. Option B is incorrect because the Securities Exchange Act of 1934 is an earlier law governing securities markets, not the specific reform enacted after Enron and WorldCom. Option C is also incorrect because "Auditing Accountability Act" is not the proper title of the law passed for this purpose.
SOX introduced important reforms such as stronger internal control requirements, auditor independence rules, executive certification of financial reports, and the creation of the PCAOB. These changes were designed to improve the reliability of financial statements and protect investors. Therefore, the only accurate answer is Sarbanes-Oxley Act .


問題 #13
A company has projected the following sales for the spring quarter of a year:
April = $300,000
May = $325,000
June = $375,000
Cash is used to pay for 65% of all sales. The remainder is on credit.
The pattern for credit receivables collections is as follows:
* Month of sale = 60%
* Month after sale = 30%
* Second month after sale = 10%
What are the projected cash sales for all three months of the spring quarter?

答案：B

解題說明：
The correct answer is D. $650,000 . The question asks for projected cash sales for all three months of the spring quarter , not total cash collections including receivables from credit sales. Since 65% of all sales are cash sales , simply multiply total spring-quarter sales by 65%.
First, calculate total sales for April through June:
$300,000 + $325,000 + $375,000 = $1,000,000
Now calculate the cash-sales portion:
65% × $1,000,000 = $650,000
Therefore, the projected cash sales for the quarter are $650,000 .
The credit collection percentages are not needed for this specific question because it asks only about cash sales , not total cash receipts. Those credit collection percentages would matter if the question asked for cash collections by month or by quarter from both current and prior credit sales.
Because 65% of the quarter's $1,000,000 total sales are made in cash, the projected cash sales amount is
$650,000 , which makes Option D correct.


問題 #14
Which overhead cost is associated with batch-level activities?

答案：C

解題說明：
The correct answer is B. Machine setups . In activity-based costing , batch-level activities are performed each time a batch of goods is processed, regardless of how many units are in that batch. A classic example is the machine setup required before production of a batch can begin. ABC materials commonly identify setup costs as batch-level because the activity occurs per batch rather than per individual unit.
Option A, property taxes , and Option C, factory insurance , are usually considered facility-level or organization-sustaining overhead because they support the factory as a whole rather than a specific batch.
Option D, product engineering wages , is more closely related to product-level activities , since engineering work often supports a particular product line rather than each batch run. Batch-level costs increase with the number of production batches, not necessarily with the number of units produced. Since machine setups are incurred each time a batch is started, they are the standard example of a batch-level overhead cost. Therefore, Option B is the correct answer.


問題 #15
What does management accounting present?

答案：A

解題說明：
The correct answer is D . Management accounting is designed primarily for internal users such as managers, department heads, and executives. Its purpose is to provide timely, detailed, and decision-oriented information to support planning, control, evaluation, and operational decisions. Sources describing managerial accounting emphasize that it is customized to internal needs rather than focused on external financial statement users.
Option A is incorrect because management accounting does not mainly present information about managers' qualifications. Option B is more aligned with financial accounting , which summarizes overall economic performance for external users such as shareholders. Option C is also incorrect because management accounting is not aimed primarily at outside stakeholders. Although the wording "predict inconsistencies in finances" is not textbook-perfect, Option D is the only answer that correctly identifies the internal decision- making role of management accounting. In practice, management accounting may include budgets, performance reports, cost analyses, forecasts, and variance reports used within the company. Therefore, the best answer is the one stating that it provides data to help users within a company make decisions.


問題 #16
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