BUS105試験無料問題集（52題）「Saylor Managerial Accounting (SAYA-0009) 認定」

出題：1

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. Project management costs

C. Consulting fees

D. Wages payable

正解：A 解答を投票する

出題：2

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; $16 annual savings

B. Option 2; $357 annual savings

C. Option 1; $300 annual savings

D. Option 2; $189 annual savings

正解：B 解答を投票する

出題：3

Diamonds and More produced a new line of necklaces that sell for $350 each. Management requires a profit equal to 40 percent of the selling price. What is the target cost of this product?

A. $175

B. $210

C. $140

D. $350

正解：B 解答を投票する

出題：4

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 解答を投票する

出題：5

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 解答を投票する

出題：6

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 profit of ($700)

B. A differential contribution margin of $700

C. A differential profit of ($550)

D. A differential contribution margin of $550

正解：C 解答を投票する

BUS105試験無料問題集「Saylor Managerial Accounting (SAYA-0009) 認定」