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質問 1：
A company s accounting department is run by only one accountant. Which one of the following can be implemented as a detective control?
A. Train another employee to perform bank reconciliations
B. Train another employee to record journal entries.
C. Require the accountant to update cash balance regularly
D. Require the accountant to double-check his work
正解：A
質問 2：
Which one of the following is the least important for a successful budget process?
A. Top management support
B. The level of participation in the budget process
C. The degree of alignment between the budget and other performance goals
D. Integrated budget software
正解：D
質問 3：
One major output of an accounting information system's financing cycle is a summary of
A. actual operating cash outflows
B. actual operating cash inflows
C. current cash balances.
D. forecasted cash needs
正解：D
質問 4：
Comprehensive income is best defined as
A. net income excluding realized gams and losses
B. the change in net assets for the period including contributions from owners and distributions to owners
C. total revenues minus total expenses
D. the change In net assets for the period excluding owner transactions
正解：D
質問 5：
Return on investment (ROI) is a performance measure that requires managers to respond to several factors that are under their Influence or control Decisions Intended to influence ROI are often from a short-term perspective and may conflict with the long-term objectives of the organization. This lack of goal congruence can be minimized by
A. providing the manager with limitations on what can be used to influence the factors involved in computing the ROI.
B. requiring multiple-year measures of ROI and evaluating these results along with the residual incomes from the same periods.
C. using the two components of ROI (investment turnover and return on sales) instead of only ROI.
D. allowing different minimum returns for different investments.
正解：B
質問 6：
Describe one example of predictive data analytics that the proposed human resources management software can perform.
Essay
Zhiliang Foods Inc. (ZFI) is a privately-held food distributor ZFI has two production departments' the Meat Department is labor-intensive. while the Bakery Department is highly automated ZFI applies a single overhead allocation rate, using the number of pounds produced as an allocation base for the whole company The expected annual overhead costs of ZFI for 100 million pounds produced are as follows (¥ in millions).
ZFI has one payroll administrator in its Human Resources department, but most of the payroll related work is outsourced to a payroll service provider ZFI's payroll administrator is responsible for tracking the list of current employees and maintaining the most up-to-date employee information, including bank accounts for payroll direct deposits.
Each pay period, the payroll administrator emails the information for all current employees' hours worked to the payroll service provider. The service provider then processes the payroll, makes direct deposits to employees' bank accounts, mails payroll stubs to employees' homes and emails payroll reports to ZFI's payroll administrator. The payroll administrator then makes payroll journal entries to ZFI's accounting system based on the payroll reports received ZFI's accountant prepares a bank reconciliation each month to ensure ZFI s payroll payments on ZFI's bank statement match the amounts shown on the payroll reports from the service provider.
ZFl's management is evaluating the purchase of data encryption software and human resources management software next year. The human resource management software is expected to provide various human resources and payroll-related functions.
In addition, the human resource software can generate a report to indicate the monthly employee turnover rate and the average service length of employees who have resigned. The system can also generate a report to indicate the main reasons for resignations and identify current employees who are at risk of resigning. The system will recommend actions to help retain these employees, such as more training opportunities or a pay raise.
正解：
See the Answer below in Explanation details.
Explanation
The HRm software can help lo predict the turnover rate of the labour which then can he used by the department heads to counter and ensure that the talent is retained within the company]
2nd Essay
質問 7：
What is ZF's expected variable overhead cost per pound of food produced? Snow your calculations Essay Zhiliang Foods Inc. (ZFI) is a privately-held food distributor ZFI has two production departments' the Meat Department is labor-intensive. while the Bakery Department is highly automated ZFI applies a single overhead allocation rate, using the number of pounds produced as an allocation base for the whole company The expected annual overhead costs of ZFI for 100 million pounds produced are as follows (¥ in millions).
ZFI has one payroll administrator in its Human Resources department, but most of the payroll related work is outsourced to a payroll service provider ZFI's payroll administrator is responsible for tracking the list of current employees and maintaining the most up-to-date employee information, including bank accounts for payroll direct deposits.
Each pay period, the payroll administrator emails the information for all current employees' hours worked to the payroll service provider. The service provider then processes the payroll, makes direct deposits to employees' bank accounts, mails payroll stubs to employees' homes and emails payroll reports to ZFI's payroll administrator. The payroll administrator then makes payroll journal entries to ZFI's accounting system based on the payroll reports received ZFI's accountant prepares a bank reconciliation each month to ensure ZFI s payroll payments on ZFI's bank statement match the amounts shown on the payroll reports from the service provider.
ZFl's management is evaluating the purchase of data encryption software and human resources management software next year. The human resource management software is expected to provide various human resources and payroll-related functions.
In addition, the human resource software can generate a report to indicate the monthly employee turnover rate and the average service length of employees who have resigned. The system can also generate a report to indicate the main reasons for resignations and identify current employees who are at risk of resigning. The system will recommend actions to help retain these employees, such as more training opportunities or a pay raise.
正解：
See the Answer below in Explanation details.
Explanation
Factory Utilities 30m
Production Payroll 20m
Other Variable Cost 40m
Total Variable OHD 90m
Total Pounds Produced 100m
Hence vanable OHD per pound / 90m= 100m = 0.9
質問 8：
A company has two service departments Security and Human Resources and two operating departments Assembly and Finishing Cost data for these departments are shown below
To determine the full costs of conducting Business m the operating departments the company allocates service department costs to the operating departments Security costs are allocated based on the number of employees and Human Resources costs are allocated based on the number of Human Resources hours used using the step-down method, what amount of Security costs would be allocated to the Assembly department?
A. $13,333.
B. $18,773.
C. $12,727.
D. $20,000.
正解：B
質問 9：
Which one of the following is not considered to be a Benefit of participative budgeting?
A. When managers set the final targets for the budget, it reduces top management's concerns about the profitability of operations
B. Managers are held responsible for reaching their goals and cannot shift responsibility by blaming the unrealistic goals demanded by the budget.
C. individuals at all organizational levels are recognized as being pan of the team resulting in greater support of the budget
D. Budget estimates are prepared by those in direct contact with various activities
正解：A
A company s accounting department is run by only one accountant. Which one of the following can be implemented as a detective control?
A. Train another employee to perform bank reconciliations
B. Train another employee to record journal entries.
C. Require the accountant to update cash balance regularly
D. Require the accountant to double-check his work
正解：A
質問 2：
Which one of the following is the least important for a successful budget process?
A. Top management support
B. The level of participation in the budget process
C. The degree of alignment between the budget and other performance goals
D. Integrated budget software
正解：D
質問 3：
One major output of an accounting information system's financing cycle is a summary of
A. actual operating cash outflows
B. actual operating cash inflows
C. current cash balances.
D. forecasted cash needs
正解：D
質問 4：
Comprehensive income is best defined as
A. net income excluding realized gams and losses
B. the change in net assets for the period including contributions from owners and distributions to owners
C. total revenues minus total expenses
D. the change In net assets for the period excluding owner transactions
正解：D
質問 5：
Return on investment (ROI) is a performance measure that requires managers to respond to several factors that are under their Influence or control Decisions Intended to influence ROI are often from a short-term perspective and may conflict with the long-term objectives of the organization. This lack of goal congruence can be minimized by
A. providing the manager with limitations on what can be used to influence the factors involved in computing the ROI.
B. requiring multiple-year measures of ROI and evaluating these results along with the residual incomes from the same periods.
C. using the two components of ROI (investment turnover and return on sales) instead of only ROI.
D. allowing different minimum returns for different investments.
正解：B
質問 6：
Describe one example of predictive data analytics that the proposed human resources management software can perform.
Essay
Zhiliang Foods Inc. (ZFI) is a privately-held food distributor ZFI has two production departments' the Meat Department is labor-intensive. while the Bakery Department is highly automated ZFI applies a single overhead allocation rate, using the number of pounds produced as an allocation base for the whole company The expected annual overhead costs of ZFI for 100 million pounds produced are as follows (¥ in millions).
ZFI has one payroll administrator in its Human Resources department, but most of the payroll related work is outsourced to a payroll service provider ZFI's payroll administrator is responsible for tracking the list of current employees and maintaining the most up-to-date employee information, including bank accounts for payroll direct deposits.
Each pay period, the payroll administrator emails the information for all current employees' hours worked to the payroll service provider. The service provider then processes the payroll, makes direct deposits to employees' bank accounts, mails payroll stubs to employees' homes and emails payroll reports to ZFI's payroll administrator. The payroll administrator then makes payroll journal entries to ZFI's accounting system based on the payroll reports received ZFI's accountant prepares a bank reconciliation each month to ensure ZFI s payroll payments on ZFI's bank statement match the amounts shown on the payroll reports from the service provider.
ZFl's management is evaluating the purchase of data encryption software and human resources management software next year. The human resource management software is expected to provide various human resources and payroll-related functions.
In addition, the human resource software can generate a report to indicate the monthly employee turnover rate and the average service length of employees who have resigned. The system can also generate a report to indicate the main reasons for resignations and identify current employees who are at risk of resigning. The system will recommend actions to help retain these employees, such as more training opportunities or a pay raise.
正解：
See the Answer below in Explanation details.
Explanation
The HRm software can help lo predict the turnover rate of the labour which then can he used by the department heads to counter and ensure that the talent is retained within the company]
2nd Essay
質問 7：
What is ZF's expected variable overhead cost per pound of food produced? Snow your calculations Essay Zhiliang Foods Inc. (ZFI) is a privately-held food distributor ZFI has two production departments' the Meat Department is labor-intensive. while the Bakery Department is highly automated ZFI applies a single overhead allocation rate, using the number of pounds produced as an allocation base for the whole company The expected annual overhead costs of ZFI for 100 million pounds produced are as follows (¥ in millions).
ZFI has one payroll administrator in its Human Resources department, but most of the payroll related work is outsourced to a payroll service provider ZFI's payroll administrator is responsible for tracking the list of current employees and maintaining the most up-to-date employee information, including bank accounts for payroll direct deposits.
Each pay period, the payroll administrator emails the information for all current employees' hours worked to the payroll service provider. The service provider then processes the payroll, makes direct deposits to employees' bank accounts, mails payroll stubs to employees' homes and emails payroll reports to ZFI's payroll administrator. The payroll administrator then makes payroll journal entries to ZFI's accounting system based on the payroll reports received ZFI's accountant prepares a bank reconciliation each month to ensure ZFI s payroll payments on ZFI's bank statement match the amounts shown on the payroll reports from the service provider.
ZFl's management is evaluating the purchase of data encryption software and human resources management software next year. The human resource management software is expected to provide various human resources and payroll-related functions.
In addition, the human resource software can generate a report to indicate the monthly employee turnover rate and the average service length of employees who have resigned. The system can also generate a report to indicate the main reasons for resignations and identify current employees who are at risk of resigning. The system will recommend actions to help retain these employees, such as more training opportunities or a pay raise.
正解：
See the Answer below in Explanation details.
Explanation
Factory Utilities 30m
Production Payroll 20m
Other Variable Cost 40m
Total Variable OHD 90m
Total Pounds Produced 100m
Hence vanable OHD per pound / 90m= 100m = 0.9
質問 8：
A company has two service departments Security and Human Resources and two operating departments Assembly and Finishing Cost data for these departments are shown below
To determine the full costs of conducting Business m the operating departments the company allocates service department costs to the operating departments Security costs are allocated based on the number of employees and Human Resources costs are allocated based on the number of Human Resources hours used using the step-down method, what amount of Security costs would be allocated to the Assembly department?
A. $13,333.
B. $18,773.
C. $12,727.
D. $20,000.
正解：B
質問 9：
Which one of the following is not considered to be a Benefit of participative budgeting?
A. When managers set the final targets for the budget, it reduces top management's concerns about the profitability of operations
B. Managers are held responsible for reaching their goals and cannot shift responsibility by blaming the unrealistic goals demanded by the budget.
C. individuals at all organizational levels are recognized as being pan of the team resulting in greater support of the budget
D. Budget estimates are prepared by those in direct contact with various activities
正解：A
太*在 -
IMAのおかげでいい参考書に出会えました。
CMA-Financial-Planning-Performance-and-Analytics試験合格に向けて使っていきたいです