最新のAccounting-for-Decision-Makers問題集で試験を準備する

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WGU Accounting for Decision Makers C213 VAC2 認定 Accounting-for-Decision-Makers 試験問題：

1. Which formula yields a cash times interest earned ratio of 11?

A) Cash before interest and taxes of $11,000 / cash paid for acquisitions of $1,000
B) Cash before interest and taxes of $11,000 / cash paid for interest of $1,000
C) Cash before interest and taxes of $11,000 / cash from operations of $1,000
D) Cash before interest and taxes of $11,000 / cash paid for income taxes of $1,000

2. Which organization establishes rules U.S. companies use to record and report accounting transactions?

A) Internal Revenue Service
B) Securities and Exchange Commission
C) Accounting Principles Board
D) Financial Accounting Standards Board

3. What does it mean if a company has a debt ratio of 101.5%?

A) The company has 1.5% more current liabilities than current assets
B) The company has 1.5% more total liabilities than gross sales
C) The company has 1.5% more total liabilities than net income
D) The company has 1.5% more total liabilities than total assets

4. A company manufactures and sells widgets. The following information is available:
* Total fixed costs per month are $300,000
* The variable cost per widget is $50
* Each widget sells for $100
How many widgets does the company need to sell each month to break even?

A) 4,500
B) 2,000
C) 3,000
D) 6,000

5. What can be determined when a firm performs an external audit of a company's financial statements?

A) Whether a company's financial statements indicate it made a profit
B) Whether a company's financial statements were prepared by a trained bookkeeper
C) Whether a company's financial statements fairly reflect its financial position
D) Whether a company's financial statements indicate that the company has to pay income taxes

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