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BUS105合格率書籍、BUS105関連復習問題集
Saylor BUS105認定資格試験が難しいので、弊社のBUS105問題集はあなたに適当する認定資格試験問題集を見つけるし、本当の試験問題の難しさを克服することができます。弊社はSaylor BUS105認定試験の最新要求に従って関心を持って、全面的かつ高品質な模擬試験問題集を提供します。また、購入する前に、無料でBUS105のPDF版デモをダウンロードでき、信頼性を確認することができます。
Saylor BUS105 認定試験の出題範囲:
トピック |
出題範囲 |
トピック 1 |
- Managerial Accounting: This section of the exam measures the skills of accounting analysts and covers the role of managerial accounting within organizations. It explains how internal financial information is used to support planning, controlling, and decision-making activities and contrasts it with financial accounting.
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トピック 2 |
- Using Managerial Accounting: Trends and Ratios: This section of the exam measures the skills of accounting analysts and covers the use of trend analysis and financial ratios. It focuses on evaluating business health and operational efficiency through key accounting indicators.
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トピック 3 |
- Budgets: This section of the exam measures the skills of accounting analysts and covers the development and use of various budgets. It explores operating budgets, cash budgets, and master budgets, and explains how they support financial planning and performance management.
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トピック 4 |
- Using Differential Analysis to Make Decisions: This section of the exam measures the skills of business managers and covers how to use relevant cost analysis for decision-making. It focuses on identifying avoidable costs and evaluating options such as outsourcing, special orders, and product line decisions.
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トピック 5 |
- Statement of Cash Flows: This section of the exam measures the skills of business managers and covers the preparation and interpretation of cash flow statements. It explains how to track cash inflows and outflows from operating, investing, and financing activities.
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トピック 6 |
- Process Costing: This section of the exam measures the skills of accounting analysts and covers process costing systems used in mass production environments. It includes the calculation of unit costs across departments and the preparation of production cost reports.
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トピック 7 |
- Cost-Volume-Profit Analysis: This section of the exam measures the skills of accounting analysts and covers the relationship between cost, volume, and profit. It involves analyzing break-even points, contribution margins, and target income levels to support financial decision-making.
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トピック 8 |
- Variance Analysis: This section of the exam measures the skills of business managers and covers the comparison of budgeted versus actual results. It includes analyzing variances in costs and revenues and interpreting these variances to understand business performance.
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トピック 9 |
- Cost Behavior Patterns: This section of the exam measures the skills of business managers and covers how different costs behave relative to changes in activity levels. It outlines fixed, variable, and mixed cost patterns, and explains how this understanding helps in planning and budgeting.
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トピック 10 |
- Job Costing: This section of the exam measures the skills of business managers and covers how costs are assigned to specific jobs or products. It introduces job order costing systems and discusses how to track materials, labor, and overhead for customized production orders.
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>> BUS105合格率書籍 <<
Saylor BUS105合格率書籍: Managerial Accounting (SAYA-0009) Exam自信が持ってる
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Saylor Managerial Accounting (SAYA-0009) Exam 認定 BUS105 試験問題 (Q47-Q52):
質問 # 47
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. Payback
- B. Net present value
- C. Annuity tables
- D. Internal rate of return
正解:A
質問 # 48
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 is approximately 7% and results in a loss after three years.
- B. Reject the investment, because the internal rate of return cannot be determined with the information given.
- C. Accept the investment, because the internal rate of return is approximately 7%, which equals the required rate of return.
- D. Accept the investment, because the internal rate of return is approximately 6% and results in a profit after three years.
正解:C
質問 # 49
What is the balance in the manufacturing overhead account after these transactions were recorded, assuming the beginning balance was zero?

- A. $6,700
- B. $6,000
- C. $700
- D. $4,780
正解:C
質問 # 50
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 are significant activities occurring outside of the relevant range which require additional analysis
- B. There is a $26,000 unfavorable labor rate variance that is 1% higher than their threshold for investigating variances
- C. Tax savings resulted in an unplanned 25% increase to net income in year 2
- D. Management is faced with an ethical issue regarding a decision about investing in long-term assets
正解:B
質問 # 51
What would the salary of a manufacturing firm's HR Manager be classified as?
- A. General and Administrative Costs
- B. Manufacturing Overhead
- C. Indirect Labor
- D. Direct Labor
正解:A
質問 # 52
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