[BEC] Notes - BEC1 - Unit 1-1 to 6-4

BEC1 [○] Unit 1-1.
Management Accounting
管理会計

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BEC1 [○] Unit 1-2.
Cost Accounting
原価計算

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BEC1 [○] Unit 1-3.
4 Major Topics of Management Accounting
管理会計と4つの主要トピック

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BEC1 [◎] Unit 1-4.
Basic Cost Concepts
基本的な原価の諸概念

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BEC1 [◎] Unit 1-5.
Goods, Services and Cost Flows of Manufacturing Industry
製造業における財・サービスと原価の流れ

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BEC1 [◎] Unit 1-6.
WIP; Work in Process Account
仕掛品勘定

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BEC1 [○] Unit 1-7.
Cost Allocation Basis and Calculation Methods
製造間接費の配賦基準及び計算方法

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BEC1 [○] Unit 1-8.
Budgeted Activity Level
予算操業度

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BEC1 [○] Unit 1-9.
Calculation of Variable/Fixed FOH Allocation
変動/固定製造間接費の配賦額の計算

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BEC1 [○] Unit 1-10.
Over/Under Application and Processing Methods
配賦過不足及び処理方法

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BEC1 [○] Unit 1-11.
Support Department
補助部門について

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BEC1 [○] Unit 1-12.
Allocation of Support Department Costs
補助部門に集計された原価の処理方法

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★★★kevwords★★★

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BEC1 [○] Unit 1-13.
Direct Method
間接配賦法

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BEC1 [○] Unit 1-14.
Step-Down Method
階梯式配賦法

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BEC1 [△] Unit 1-15.
Reciprocal Method
相互配賦法

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BEC1 [○] Unit 1-16.
Summary of Activity-Based Costing
活動基準原価計算の概要

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BEC1 [◎] Unit 1-17.
Basic Concepts of ABC
ABCの中心概念

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BEC1 [○] Unit 1-18.
Calculation of ABC
ABCにおける製造間接費の集計方法

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BEC1 [○] Unit 2-1.
Objectives of Product Costing
製品別原価計算の目的

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BEC1 [○] Unit 2-2.
Job Consting and Process Costing
個別原価計算と総合原価計算

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BEC1 [◎] Unit 2-3.
Procedure of Job Costing
個別原価計算の手順

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BEC1 [○] Unit 2-4.
Basic Concepts of Process Costing and Calculation Methods
総合原価計算における基本概念及び計算方法

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BEC1 [○] Unit 2-5.
Process Costing (1) Beginning Balance of WIP Exists
総合原価計算(1) 月初仕掛品が存在する場合

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BEC1 [○] Unit 2-6.
Process Costing (2) Weighted-Average Method
総合原価計算(2) 加重平均法

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BEC1 [○] Unit 2-7.
Process COsting (3) FIFO Method
総合原価計算(3) 先入先出法

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BEC1 [△] Unit 2-8.
Process Costing (4) Cases Where Direct Materials are Added at Different Stages of Processing
総合原価計算(4) 直接材料費(DM)の投入度合いにも加味する場合

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BEC1 [○] Unit 2-9.
Spoilage
支損品

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BEC1 [○] Unit 2-10.
Joint Products and Byproducts
連産品と副産物

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BEC1 [○] Unit 2-11.
Accounting Treatment of Joint Products
連産品の会計処理方法

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BEC1 [○] Unit 2-12.
Accounting Treatment of Byproducts
副産物の会計処理方法

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BEC1 [○] Unit 3-1.
Cost Behavior Analysis
原価態様分析

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BEC1 [○] Unit 3-2.
Cost Projection Methods
コスト予測の方法

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BEC1 [◎] Unit 3-3.
CVP Analysis - Precondition
CVP分析の重要な前提条件

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BEC1 [○] Unit 3-4.
CVP Analysis - Chart
図表によるCVP分析

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BEC1 [◎] Unit 3-5.
CVP Analysis - Numerical Formula
数式によるCVP分析

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BEC1 [△] Unit 3-6.
Margin of Safety
安全余裕率

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BEC1 [◎] Unit 3-7.
Variable Costing vs Absorption Costing
直接原価計算と全部原価計算

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★★★kevwords★★★

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BEC1 [◎] Unit 3-8.
Cost Accounting and Management
原価計算方法と経営管理

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−−−−−−−−−−
BEC1 [○] Unit 3-9.
Relevant Cost and Incremental Cost Analysis
関連原価と増分原価分析

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BEC1 [○] Unit 3-10.
Decision Making on Incremental Cost Analysis
増分原価分析による意思決定

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BEC1 [○] Unit 4-1.
Strategic Planning
戦略計画

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BEC1 [○] Unit 4-2.
Process of Planning and Strategies
戦略と計画の策定プロセス

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−−−−−−−−−−
BEC1 [○] Unit 4-3.
Business Process Management; BPM
ビジネス・プロセス・マネジメント

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BEC1 [○] Unit 4-4.
Use of External Resource
外部資源の活用

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BEC1 [○] Unit 4-5.
Business Process Reengineering; BPR
ビジネス・プロセス・リエンジニアリング

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [○] Unit 4-6.
Budgeting Process and Role
予算の役割と作成のアプローチ

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BEC1 [◎] Unit 4-7.
Operating Budget and Financial Budget
業務予算と財務予算

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BEC1 [◎] Unit 4-8.
Static Budget
固定予算

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BEC1 [◎] Unit 4-9.
Flexible Budget
変動予算

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BEC1 [◎] Unit 4-10.
Standard Costing
標準原価計算

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [◎] Unit 4-11.
Variance Analysis - DM, DL
直接材料費と直接労務費の差異分析

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★★★kevwords★★★

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BEC1 [◎] Unit 4-12.
Cause of Variance
価格差異と能率差異を生じさせる原因

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [△] Unit 4-13.
Variance Analysis - FOH
製造間接費の差異分析

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★★★kevwords★★★

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★★★notes★★★

★★★n/a★★★

−−−−−−−−−−
BEC1 [△] Unit 4-14.
Variance Analysis - Variable FOH (1) Calculation of Standard Rate
変動製造間接費の差異分析(1) 標準配賦率の計算

KEYWORDS:
★★★kevwords★★★

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★★★notes★★★

★★★n/a★★★

−−−−−−−−−−
BEC1 [△] Unit 4-15.
Variance Analysis - Variable FOH (2) Flexible Budget Variance
変動製造間接費の差異分析(2) 変動予算差異の分解

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★★★kevwords★★★

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BEC1 [△] Unit 4-16.
Variance Analysis - Fixed FOH (1) Calculation of Standard Rate
固定製造間接費の差異分析(1) 標準配賦率の計算

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★★★kevwords★★★

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BEC1 [△] Unit 4-17.
Variance Analysis - Fixed FOH (2) Flexible Budget Variance
固定製造間接費の差異分析(2) 変動予算差異

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [△] Unit 4-18.
Variance Analysis - Fixed FOH - Graphical Method of Variance Analysis
製造間接費(FOH)の差異分析―差異分析図

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BEC1 [△] Unit 4-19.
2 Way Analysis / 3 Way Analysis / 4 Way Analysis
2分法/3分法/4分法

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BEC1 [◎] Unit 5-1.
Responsibility Center
責任センター

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BEC1 [◎] Unit 5-2.
Responsibility Center Reporting Format
責任会計の報告フォーマット

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BEC1 [△] Unit 5-3.
Transfer Price
振替価格の設定

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BEC1 [#N/A] Unit 5-4.
Considerable Elements of Transfer Price
振替価格の決定における考慮すべきポイント

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BEC1 [○] Unit 5-5.
Balanced Scorecard
バランスト・スコアカード

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BEC1 [◎] Unit 5-6.
The Four Perspectives of Balanced Scorecard
バランスト・スコアカードの4つの視点

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BEC1 [◎] Unit 5-7.
Major Indicators of Balanced Scorecard
バランスト・スコアカードに用いられる代表的な指標

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BEC1 [◎] Unit 5-8.
Return on Investment; ROI
投下資本利益率

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BEC1 [◎] Unit 5-9.
3 Elements of ROE
ROEの3つの決定要因

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BEC1 [◎] Unit 5-10.
Other Performance Measures-Relating to Financial Perspective
その他の財務関連指標

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BEC1 [○] Unit 5-11.
Management Philosophies and Techniques
業務改善の為の経営哲学や経営手法

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★★★kevwords★★★

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BEC1 [△] Unit 5-12.
Quality Control (1) Various Concepts
品質管理(1) 様々な概念

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★★★kevwords★★★

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BEC1 [◎] Unit 5-13.
Quality Control (2) Quality Costing
品質管理(2) 品質コストと品質原価計算

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★★★kevwords★★★

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BEC1 [○] Unit 6-1.
Overview of Project Management
プロジェクトマネジメントの概要

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BEC1 [○] Unit 6-2.
Project Management - Planning, Management Techniques
プロジェクトの計画・管理の為の様々な技法

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BEC1 [○] Unit 6-3.
Project Management - Documentation
プロジェクトの文書化

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BEC1 [○] Unit 6-4.
Project Management - Risk Management
プロジェクトにおけるリスク管理

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★★★kevwords★★★

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tag : CPA USCPA BEC BEC1

2017-03-05 08:55 : ├ BEC : コメント : 0 : トラックバック : 0 :

[BEC] quiz

1

Gram Co. develops computer programs to meet customers' special requirements. How should Gram categorize payments to employees who develop these programs?
Direct costs Value-added costs
A. Yes Yes
B. Yes No
C. No No
D. No Yes

グラム社は顧客の特別な要求を満たすコンピュータプログラムを開発しています。グラムはこれらのプログラムを開発している従業員に支払いをどのように分類すべきですか?

★Direct costs
★Value-added costs


2

For purposes of allocating joint costs to joint products, the sales price at point of sale, reduced by cost to complete after split-off, is assumed to be equal to the
A. Joint costs.
B. Total costs.
C. Net sales value at split-off.
D. Sales price less a normal profit margin at point of sale.

ジョイント・コストをジョイント・プロダクトに割り当てる目的で、販売時点での販売価格は、分割後に完了するためのコストで減額され、販売価格は

★Joint costs
★joint products

3

At the breakeven point, the contribution margin equals total
A. Variable costs.
B. Sales revenues.
C. Selling and administrative costs.
D. Fixed costs.

損益分岐点においては、寄与マージンは合計

★breakeven point [損益分岐点]
★contribution margin [寄与マージン]
★Variable costs
★Sales revenues


4

Which one of the following types of budget systems most strongly supports the objective of improving communication and promoting coordination?
A. Bottom up, flexible budgets.
B. Bottom up, fixed budgets.
C. Top down, flexible budgets.
D. Top down, fixed budgets.

コミュニケーションを改善し、調整を促進するという目的を最も強く支持している、次のタイプの予算システムのうちのどれですか?

★budget systems [予算システム]
★flexible budgets
★fixed budgets


5

The purpose of identifying manufacturing variances and assigning their responsibility to a person/department should be to
A. use the knowledge about the variances to promote learning and continuous improvement in the manufacturing operations.
B. trace the variances to finished goods so that the inventory can be properly valued at year end.
C. determine the proper cost of the products produced so that selling prices can be adjusted accordingly.
D. pinpoint fault for operating problems in the organization.

製造差異を特定し、その責任を人/部門に割り当てる目的は、
A.製造活動における学習と継続的な改善を促進するために、分散に関する知識を使用する。
B.完成品への差異を追跡して、在庫が年度末に適切に評価されるようにします。
C.販売価格を適切に調整できるように、生産される製品の適正コストを決定する。
D.組織内の問題を操作するための障害を特定します。



6

During 20x3, Mason Company's current assets increased by $120, current liabilities decreased by $50, and net working capital

A. Increased by $70.
B. Did not change.
C. Decreased by $170.
D. Increased by $170.

20x3の間、Mason Companyの流動資産は120ドル増加し、流動負債は50ドル減少し、正味運転資本

★working capital [正味運転資本]


7

A change in credit policy has caused an increase in sales, an increase in discounts taken, a decrease in the amount of bad debts, and a decrease in the investment in accounts receivable. Based upon this information, the company's

A. average collection period has decreased.
B. percentage discount offered has decreased.
C. gross profit has declined.
D. accounts receivable turnover has decreased.

与信政策の変更により、売上高の増加、割引率の引き上げ、不良債権の減少、売掛金への投資の減少が生じた。この情報に基づいて、同社の



★average collection
★gross profit
★accounts receivable turnover


8

Tarn Co. is negotiating for the purchase of equipment that would cost $100,000, with the expectation that $20,000 per year could be saved in after-tax cash costs if the equipment were acquired. The equipment's estimated useful life is 10 years, with no residual value, and would be depreciated by the straight-line method. The payback period is

A. 4.0 years.
B. 4.4 years.
C. 4.5 years.
D. 5.0 years.

Tarn Co.は、買収後に年間20,000ドルの税引後の現金費用が節約できるとの見込みで、10万ドルの買収交渉を行っている。当該機器の見積耐用年数は10年であり、残存価額はなく、定額法により減価償却される。回収期間は

★straight-line method
★payback period

9

The discount rate (hurdle rate of return) must be determined in advance for the
A. Payback period method.
B. Accounting rate of return method.
C. Net present value method.
D. Internal rate of return method.

割引率(ハードル率)は、
A.回収期間の方法。
B.返品方法の会計処理率。
C.正味現在価値法。
D.内部収益率法。

★discount rate / hurdle rate of return
★Payback period method
★Accounting rate of return method [返品方法の会計処理率]
★Net present value method [正味現在価値法]
★Internal rate of return method [内部収益率法]


10

Neu Co. is considering the purchase of an investment that has a positive net present value based on Neu's 12% hurdle rate. The internal rate of return would be

A. 0
B. 12%
C. > 12%
D. < 12%

Neu社は、Neuの12%のハードル率に基づいて正の純現在価値を持つ投資の購入を検討しています。内部収益率は、

★internal rate of return



11

The local video store's business increased by 12 percent after the movie theater raised its prices from $6.50 to $7.00. This is an example of

A. Substitute goods.
B. Normal goods.
C. Complementary goods.
D. Public goods.

映画館の価格を$ 6.50から$ 7.00に引き上げた後、地元のビデオストア事業は12%増加した。これはの例です


★Substitute goods
★Normal goods
★Complementary goods
★Public goods


12

In any competitive market, an equal increase in the demand and supply can be expected to always

A. increase both price and market-clearing quantity.
B. decrease both price and market-clearing quantity.
C. increase market-clearing quantity.
D. increase price.

競争の激しい市場では、需要と供給の均等な増加が常に期待できる

★market-clearing quantity


13

The trough of a business cycle is generally characterized by
A. Shortage of essential raw materials and rising costs.
B. Increasing purchasing power and increasing capital investments.
C. Rising costs and an unwillingness to risk new investments.
D. Unused productive capacity and an unwillingness to risk new investments.

ビジネスサイクルのトラフは、
A.必須原材料の不足とコストの上昇。
B.購買力の向上と設備投資の増加。
C.コストが上昇し、新たな投資を危険にさらしたくない。
D.未使用の生産能力と新しい投資のリスクを冒すことを好まない。



14

The major justification for selecting a higher-level language over a lower-level language in computerized application programs is that higher-level languages
A. Are more machine and device independent and more easily understood.
B. Use machine resources more efficiently.
C. Have extensive access to many operating-system facilities.
D. Provide greater protection against unauthorized access to data.

コンピュータ化されたアプリケーションプログラムの下位レベルの言語よりも高いレベルの言語を選択する主な理由は、上位レベルの言語
A.より多くの機械と装置が独立しており、より理解しやすくなっている。
B.マシンリソースをより効率的に使用する。
C.多くのオペレーティングシステムの機能に幅広くアクセスできる。
D.データへの不正アクセスに対するより大きな保護を提供する。




15

The list of modern communication systems extends well beyond the telephone and postal service. These new systems can be distinguished by the features or capabilities they provide. Thus, features such as Answer, Edit, Forward, Send, Read, and Print would indicate a system called
A. Electronic mail.
B. Voice store-and-forward.
C. Desktop publishing.
D. Digital communications.

最新の通信システムのリストは、電話と郵便サービスをはるかに超えている。これらの新しいシステムは、提供する機能または機能によって区別できる。したがって、Answer、Edit、Forward、Send、Read、Printなどの機能は、



16

Your firm has recently converted its purchasing cycle from a manual process to an online computer system. Which of the following is a probable result associated with conversion to the new automatic system?
A. Processing errors are increased.
B. The firm's risk exposures are reduced.
C. Processing time is increased.
D. Traditional duties are less segregated.


あなたの会社は最近、購買サイクルを手作業からオンラインコンピュータシステムに変換しました。新しい自動システムへの変換に関連する可能性のある結果はどれですか?

17

According to the Sarbanes-Oxley Act of 2002, which of the following statements is correct regarding an issuer’s audit committee financial expert?
A. The issuer’s current outside CPA firm’s audit partner must be the audit committee financial expert.
B. If an issuer does not have an audit committee financial expert, the issuer must disclose the reason why the role is not filled.
C. The issuer must fill the role with an individual who has experience in the issuer’s industry.
D. The audit committee financial expert must be the issuer’s audit committee chairperson to enhance internal control.

2002年のサーベンス・オクスリー法によれば、発行者の監査委員会の財務専門家に関する次の記述は正しいですか?
A.発行者の現在の外部CPA会社の監査パートナーは、監査委員会の財務専門家でなければなりません。
B.発行者に監査委員の財務専門家がいない場合、発行者は、その役割が満たされない理由を開示しなければならない。
C.発行者は、発行者の業界での経験を有する個人にその役割を記入する必要があります。
D.監査委員会の財務専門家は、内部統制を強化するために、発行者の監査委員会委員長でなければならない。


18

Which of the following is not a control environment factor?
A. Integrity and ethical values.
B. Board of directors or audit committee.
C. Human resources policies and procedures.
D. Control monitoring.

次のうち制御環境要因ではないものはどれですか?
A.誠実さと倫理的価値。
B.取締役会または監査委員会。
C.人事方針と手順。
D.制御監視。

19

Jarrett Corporation is considering establishing an enterprise risk management system.? Which of the following is not a benefit of enterprise risk management?
A. Helps the organization seize opportunities.
B. Enhances risk response decisions.
C. Improves the deployment of capital.
D. Insures that the organization shares all major risks.

Jarrett Corporationは企業のリスク管理システムの構築を検討しています。次のうち、企業リスク管理のメリットではないものはどれですか?
A.組織が機会をつかむのを助けます。
B.リスク対応の決定を強化する。
C.資本の配備を改善する。
D.組織がすべての重大なリスクを共有することを保証する。


20
Proper authorization of write-offs of uncollectible accounts should be approved in which of the following departments?
A. Accounts receivable.
B. Credit.
C. Accounts payable.
D. Treasurer.

回収不能勘定の償却の適切な承認は、次の部門のいずれかで承認されるべきでか?

tag : CPA USCPA BEC

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