[2023年11月] 無料IIA-CIA-Part3試験問題をゲット！IIA-CIA-Part3実際の無料試験問題
検証済みのIIA-CIA-Part3問題集と344格別な問題
質問 # 63
A manufacturer receives an advance payment for special-order goods that are to be manufactured and delivered within the next year. The advance payment should be reported in the manufacturer's current-year balance sheet as a(n):
- A. Noncurrent liability
- B. Current liability
- C. Accrued revenue.
- D. Contra asset amount.
正解：B
解説：
Recognition of an element of financial statement, income which includes revenue and gains) requires that two criteria be met. It must be probable that any future economic benefit associated with the item will flow to or from the enterprise, and the cost or value of the item must be measurable with reliability. The usual procedures for income recognition, e.g., that income be earned, reflect these criteria. Thus, income is recognized when an increase in future economic benefits is associated with an increase in an asset or a decrease in a liability. However, the enterprise has not substantially completed what it must do to be entitled to the benefits represented by the advance payment, and the receipt of future economic benefits is not sufficiently certain to merit income recognition.
Accordingly, a liability should be recognized because the entity has a current obligation arising from a past event that will require an outflow of economic benefits, that is, to deliver goods or to refund the customer's money. The delivery of good is to take place within a year of the balance-sheet date, therefore, the obligations is expected to be settled in the normal course of the operating cycle or is due to be settled within 12 months.
質問 # 64
An entity is subject to warranty claims. A reliable estimate is that between US $1 million and US $3 million will probably be paid out. No estimate of loss within this range is more likely than any other. The entity should:
- A. Disclose only a possible loss.
- B. Defer a provision of US $1 million to US $3 million depending on the applicable national accounting standards.
- C. Recognize a provision of US $1 million to US $3 million depending on the applicable national accounting standards.
- D. Make no journal entry at this time.
正解：C
解説：
A provision is a liability of uncertain timing or amount. Recognition of provisions is appropriate when the entity has a legal or constructive present obligation results from a past event called an obligating event), it is probable that an outflow of economic benefits will be necessary to settle the obligation, and its amount can be reliably estimated. Thus, a provision should be recognized. Moreover, the amount recognized should be the best estimate of the expenditure required to settle the obligation. However, the amount within the reliable estimate of the range of the obligation that will be recognized will vary from country to country.
質問 # 65
A computer company charges indirect manufacturing costs to a project at a fixed percentage of a cost pool. This project is covered by a cost-plus government contract.
Which of the following is an appropriate guideline for determining how costs are assigned to the pool?
- A. Assign all manufacturing costs related to the project to the same pool.
- B. Establish a separate pool for each assembly line worker to account for wages.
- C. Assign prime costs and variable administrative costs to the same pool.
- D. Establish separate pools for variable and fixed costs.
正解：D
解説：
Cost pools are accounts in which a variety of similar costs are accumulated prior to allocation to cost objectives. The overhead account is a cost pool into which various types of overhead are accumulated prior to their allocation. Indirect manufacturing costs are an element of overhead allocated to a cost pool. Ordinarily, different allocation methods are applied to variable and fixed costs, thus requiring them to be separated. Establishing separate pools allows the determination of dual overhead rates. As a result, the assessment of capacity costs, the charging of appropriate rates to user departments, and the isolation of variances are facilitated.
質問 # 66
The estimated demand for pretzels at the next home football game using a deterministic approach based on the most likely outcome is:
- A. 4,400 pretzels.
- B. 6.000 pretzels.
- C. 5,000 pretzels.
- D. 4.000 pretzels.
正解：C
解説：
A deterministic approach assumes that a value is known with certainty. If that value is deemed to be the most likely outcome, assumed demand will be 5,000 pretzels, the volume with the highest probability (35%).
質問 # 67
An organization has an agreement with a third-party vendor to have a fully operational facility, duplicate of the original site and configured to the organization's needs, in order to quickly recover operational capability in the event of a disaster, Which of the following best describes this approach to disaster recovery planning?
- A. Cold recovery plan,
- B. Hot recovery plan
- C. Storage area network recovery plan.
- D. Outsourced recovery plan.
正解：C
質問 # 68
Which of the following borrowing options is an unsecured loan?
- A. Asset-based financing.
- B. An issue of commercial paper.
- C. Pledged accounts receivable.
- D. Second-mortgage financing from a bank.
正解：B
質問 # 69
Which statement beet describes the emphasis of total quality management TQM)?
- A. Implementing better statistical quality control techniques.
- B. Doing each job right the first time.
- C. Reducing the cast of inspection.
- D. Encouraging crass-functional teamwork.
正解：B
解説：
The basic principles of TQM include doing each jab right the first time, being customer oriented, committing the company culture to continuous improvement, and building teamwork and employee empowerment.
質問 # 70
Only two companies manufacture Product A. The finished product is identical regardless of which company manufactures it. The cost to manufacture Product A is US$1, and the selling price is US $2. One company considers reducing the price to achieve 100% market share but fears the other company will respond by further reducing the price. Such a scenario would involve a:
- A. One win-one lose strategy.
- B. Dual-win strategy.
- C. No-win strategy.
- D. Neutral strategy.
正解：C
解説：
If both firms reduce the selling price of Product A, neither will gain sales and the resultant price war will cause both firms to earn lower profits. This outcome is inevitable when reduced profit margins do not result in a significant increase in sales. This is classified as a no-win strategy.
質問 # 71
Refer to the exhibit.
The figure below shows the network diagram for the activities of a large project. What is the shortest number of days in which the project can be completed?
- A. 22 days.
- B. 51 days.
- C. 21 days.
- D. 27 days.
正解：D
質問 # 72
Barnes Corporation expected to sell 150,000 board games during the month of November. and the company's master budget contained the following data related to the sale and production of these games:
Actual sales during November were 180.000 games. Using a flexible budget, the company expects the operating income for the month of November to be:
- A. US $225,000
- B. US $270,000
- C. US $420,000
- D. US $510,000
正解：C
解説：
Revenue of US $2,400,000 reflects a unit selling price of US $16 $2.400,000 150.000 games). The contribution margin is US $975,000, or US $6.50 per game $975,000 150,000 games). Thus, unit variable cost is US $9.50 $16 - $6.50). Increasing sales will result in an increased contribution margin of US $195,000 30,000 x $6.50). Assuming no additional fixed costs, net income will increase to US $420,000 $225,000 originally reported +$195,000).
質問 # 73
A company services office equipment. Some customers bring their equipment to the company's service shop; other customers prefer to have the company's service personnel come to their offices to repair their equipment. The most appropriate costing method for the company is:
- A. A process costing system.
- B. An activity-based costing system.
- C. A job-order costing system.
- D. An operation costing system.
正解：C
解説：
Job-order costing systems are designed to accumulate costs for tasks or projects that are unique and non repetitive. Service organizations are interested in identifying the costs applicable to each customer and/or each serum.
質問 # 74
An entity is depreciating an asset with a 5-year useful life. It cost US $100,000 and has no residual value. If the -List A - method is used, depreciation in the second year will be - List B>
- A. Option A
- B. Option C
- C. Option B
- D. Option D
正解：D
質問 # 75
Within an enterprise, IT governance relates to the:
1. Alignment between the enterprise's IT long term plan and the organization's objectives.
2. Organizational structures of the company that are designed to ensure that IT supports the organization's strategies and objectives.
3. Operational plans established to support the IT strategies and objectives.
4. Role of the company's leadership in ensuring IT supports the organization's strategies and objectives.
- A. 1 and 2 only
- B. 3 and 4 only
- C. 2, 3, and 4 only
- D. 1, 2, and 4 only
正解：D
質問 # 76
Which of the following factors would reduce dissatisfaction for a management trainee but would not particularly motivate the trainee?
- A. Promotion.
- B. A sense of achievement.
- C. Recognition.
- D. An incremental increase in salary.
正解：D
解説：
Explanation
質問 # 77
Program documentation is a control designed primarily to ensure that:
- A. Programs do not make mathematical errors.
- B. Programs are kept up to date and perform as intended.
- C. Programmers have access to production programs.
- D. No one has made use of the computer hardware for personal reasons.
正解：B
解説：
Complete, up-to-date documentation of all programs and associated operating procedures is necessary for efficient operation of a computer installation. Maintenance of programs is important to provide for continuity and consistency of data processing services to users. Program documentation the program run manual) consists of problem statements, systems flowcharts, operating instructions, record layouts, program flowcharts, program listings, test data, and approval and change sheets.
質問 # 78
Which of the following changes in accounting policies resulting from a significant change in the expected pattern of economic benefit will increase profit?
- A. A change from straight-line to accelerated depreciation in the early years of the depreciable lives of the assets.
- B. A change from FIFO to weighted-average inventory valuation when costs are falling.
- C. A change from accelerated to straight-line depreciation in the later years of the depreciable lives of the assets.
- D. A change from FIFO to LIFO inventory valuation when costs are rising.
正解：B
解説：
According to IAS 16 Property, Plant, and Equipment, a change in depreciation method resulting from a significant change in the expected pattern benefits is accounted for as a change in estimate, that is. prospectively. In a period of falling cost=. FIF1 results in higher cost of goods sold than the weighted-average method. FIFO includes the higher, early in cost of goods sold, whereas the weighted-average method averages the later, lower costs with the higher, earlier costs. Thus, a change from FIFO to weighted-average costing reduces cost of goods sold and into reported profit. An entity had the following account balances in the pre-closing trial balance:
質問 # 79
Which of me Wowing summarizes information about the cash receipts and cash payments for a specific time period?
- A. Balance sheet
- B. Statement of cash flows.
- C. Owner's equity statement
- D. Income statement
正解：B
質問 # 80
A global firm establishes a cost-based price for its product in each country. The most likely negative outcome is that this pricing strategy will:
- A. Overprice the product in some markets and under price it in others.
- B. Set too high a price in countries where the firm's costs are high.
- C. Create a gray market.
- D. Result in dumping.
正解：B
解説：
A firm may set a cost-based price in each market with a standard markup. In a region or country where costs are high, this strategy may result in prices that are too high to be competitive within the local market.
質問 # 81
The management of ABC Corporation is analyzing the financial statements of XYZ Corporation because ABC is strongly considering purchasing a block of XYZ ordinary shares that would give ABC significant influence over XYZ. Which financial statement should ABC primarily use to assess the amounts, timing, and certainty of future cash flows of XYZ Company?
- A. Statement of cash flows.
- B. Statement of changes in equity.
- C. Balance sheet.
- D. Income statement.
正解：A
解説：
A statement of cash flows provides information about the cash receipts and cash payments of an enterprise during a period. This information helps investors, creditors, and other users to assess the enterprise's ability to generate cash and cash equivalents and the needs of the enterprise to use those cash flows. Historical cash flow data indicate the amount, timing, and certainty of future cash flows. It is also a means of verifying past cash flow assessments and of determining the relationship between profits and net cash flows and the effects of changing price.
質問 # 82
An auditor has just completed a physical security audit of a data center. Because the center engages in top- secret defense contract work, the auditor has chosen to recommend biometric authentication for workers entering the building. The recommendation might include devices that verify all of the following except:
- A. Speech patterns.
- B. Password patterns.
- C. Fingerprints.
- D. Retina patterns.
正解：B
解説：
Biometric technologies are automated methods of establishing an individual's identity using physiological or behavioral traits. These characteristics include fingerprints, retina patterns, hand geometry, signature dynamics, speech, and keystroke dynamics.
質問 # 83
Consider the following computer applications:
(a)
At a catalog sales firm, as phone orders are entered into their computer, both inventory and credit are immediately checked.
(b)
A manufacturer's computer sends the coming week's production schedule and parts orders to a supplier's computer.
Which statement below is true for these applications?
- A. Both applications are examples of electronic data interchange EDI
- B. Both applications are examples of online real-time pr easing OLRT
- C. The first application is an example of OLRT and the second an example of EDI
- D. The first application is an example of EDI and the second an example of OLRT
正解：C
解説：
The catalog sales firm is using an online processing system known as an online, real-time system OLRT). OLRT systems handle transactions as they are entered, processing the input and providing output soon enough to affect a current decision making process, e.g., inventory and credit status of phone call orders. The sending of upcoming production schedules and parts orders by and manufacturer's computer to a supplier's computer is an example of electronic data interchange EDI). EDI is the communication of electronic documents directly from one entity's computer to another's computer.
質問 # 84
Which of the following information security controls has the primary function of preventing unauthorized outside users from accessing an organization's data through the organization's network?
- A. Antivirus.
- B. Encryption.
- C. Biometrics.
- D. Firewall.
正解：B
質問 # 85
Which of the following is a security feature that Involves the use of hardware and software to filter or prevent specific Information from moving between the inside network and the outs de network?
- A. Architecture model
- B. Virtual private network
- C. Firewall
- D. Authorization
正解：C
質問 # 86
Which of the following factors is most likely to lead to a lack of cohesiveness in a project team?
- A. Common threat
- B. Competition
- C. Small size.
- D. Prestige
正解：D
質問 # 87
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