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

質問 1

Which of the following statements is a true statement about flexible budgets?

（A）The flexible budget is prepared before the master budget to assist with planning

（B）The actual number of units sold is irrelevant to a flexible budget

（C）Selling and administrative expenses are reported in the flexible budget

（D）Cost variance analysis is an integral part of preparing a flexible budget

正解：C 解答を投票する

質問 2

The accounting department for Aramai Inc. is preparing the cash flow statement for the current year. Using the select financial statement data below, what is Aramai's net income when converted to cash provided by operating activities, using the indirect method?

（A）$493,550

（B）$380,650

（C）$553,350

（D）$545,350

正解：A 解答を投票する

質問 3

Archer Corporation manufactures coffee cups in the Midwest. Using this data, calculate the total current period manufacturing costs for the Schedule of Cost of Goods Manufactured for the year ending on December 31, 2021.

（A）$925,000

（B）$554,000

（C）$604,000

（D）$679,000

正解：C 解答を投票する

質問 4

Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 2 pounds of direct materials to produce one box of specialty candy at a cost of $3.00 per pound. Invoices show the company purchased 1,650,000 pounds of direct materials at $2.90 per pound and used 1,580,000 pounds in production. They sold 800,000 boxes of candy to retailers. What is the materials quantity variance?

（A）$(60,000) favorable materials quantity variance

（B）$(165,000) unfavorable materials quantity variance

（C）$(60,000) unfavorable materials quantity variance

（D）$(165,000) favorable materials quantity variance

正解：A 解答を投票する

質問 5

Cost behavior patterns tend to be reliable within which of the following?

（A）The current ratio

（B）Free cash flow

（C）A relevant range

（D）A contribution margin

正解：C 解答を投票する

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

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