BUS105學習資料，BUS105認證指南

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Saylor BUS105 考試大綱：

主題	簡介
主題 1	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.
主題 2	Performance Evaluation: This section of the exam measures the skills of accounting analysts and covers the use of accounting data to assess departmental and managerial performance. It introduces responsibility accounting and the use of performance metrics like ROI and residual income.
主題 3	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.
主題 4	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.
主題 5	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.
主題 6	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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BUS105認證指南 - BUS105最新題庫

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最新的 Saylor Direct Credit Courses BUS105 免費考試真題 (Q31-Q36):

問題 #31
Wycliff Corporation manufactured Job #3 during the month of May. On May 29, 100% of the product was finished and sold on account for $150. These journal entries were recorded during production:

On May 31, Wycliff determined that the amount remaining in the manufacturing overhead account was immaterial and closed it out. What was the amount of gross profit before closing the manufacturing account, and what effect did closing the manufacturing account have on gross profit?

A. Gross profit was $44; gross profit decreased by $1.00 after closing manufacturing overhead.
B. Gross profit was $44; gross profit increased by $1.00 after closing manufacturing overhead.
C. Gross profit was $75; gross profit decreased by $1.00 after closing manufacturing overhead.
D. Gross profit was $75; gross profit increased by $1.00 after closing manufacturing overhead.

答案：C

問題 #32
This is select financial statement data for Binks Corporation. What is the inventory turnover ratio for year 2?

A. 4.4
B. 4.7
C. 2.3
D. 7.2

答案：B

問題 #33
Which of the following statements is a true statement about flexible budgets?

A. The actual number of units sold is irrelevant to a flexible budget
B. Cost variance analysis is an integral part of preparing a flexible budget
C. The flexible budget is prepared before the master budget to assist with planning
D. Selling and administrative expenses are reported in the flexible budget

答案：D

問題 #34
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. Internal rate of return
C. Annuity tables
D. Net present value

答案：A

問題 #35
This is the balance sheet for Swinney Services. Using trend analysis, what does this information tell us about the trends for current assets and current liabilities?

A. Current assets increased at a rate nearly 10x higher than current liabilities
B. Current assets increased at a rate nearly 6x higher than current liabilities
C. Current assets increased at a rate nearly 2x higher than current liabilities
D. Current assets increased at a rate nearly 4x higher than current liabilities

答案：A

問題 #36
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