[2025年12月]更新のBUS105試験問題集、BUS105練習テスト問題
検証済みBUS105問題集PDF資料 [2025]
Saylor BUS105 認定試験の出題範囲：
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質問 # 12
Bethel Bakery manufactures frosted sugar cookies. They maintain separate work-in-process accounts for their blending, cutting, baking, decorating, and packaging departments. Which costing method is Bethel Bakery most likely using?
- A. Job costing
- B. Departmental costing
- C. Activity-based costing
- D. Process costing
正解：D
質問 # 13
Using this data, what is the number of units that must be sold in order to achieve a desired after-tax profit of $100,000?
- A. 14,800 units
- B. 16,000 units
- C. 15,360 units
- D. 12,800 units
正解：A
質問 # 14
Using the high-low method, what are the expected production costs for 600 units in December?
- A. $3,498
- B. $3,250
- C. $3,300
- D. $3,391
正解：C
質問 # 15
Wycliff Corporation manufactures several different styles of bicycles. Managers appropriately record direct materials and direct labor into work-in-process accounts during production. To apply manufacturing overhead, managers consider cost pools for assembly and shipping to calculate a predetermined overhead rate for each department. Which of the following best describes the method used by Wycliff Corporation for allocating manufacturing overhead costs?
- A. Plantwide
- B. Process
- C. Activity-based
- D. Departmental
正解：D
質問 # 16
Waffles, Inc. is evaluating their annual bonus allocations for restaurant division managers. This is the segmented income statement data for the three individual restaurant locations of Waffles, Inc. What does this information tell us about the performance of each division manager?
- A. With a net income nearly 4x higher than the other two locations, the western location manager had the best performance.
- B. Because the western location is larger, it would be unfair to use segmented net income as a measure for comparing each manager's performance.
- C. With the lowest costs of goods sold and operating expenses, the eastern location manager had the best performance.
- D. With a net income of $668,800, the southern location manager had the worst performance.
正解：B
質問 # 17
Which of the following employees of ABC Corporation is most likely to receive the report regarding the internal audit committee's control findings?
- A. Managerial accountant
- B. Payroll clerk
- C. Plant manager
- D. Chief financial officer
正解：D
質問 # 18
Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 0.10 direct labor hours to produce one box of specialty candy, and the variable overhead rate was $2.00 per hour. According to payroll records, the company paid for a total of 104,000 hours of direct labor wages. The actual variable overhead costs totaled $200,000. They sold 800,000 boxes of candy to retailers. What is the variable overhead efficiency variance?
- A. $8,000 unfavorable variable overhead efficiency variance
- B. $48,000 unfavorable variable overhead efficiency variance
- C. $8,000 favorable variable overhead efficiency variance
- D. $48,000 favorable variable overhead efficiency variance
正解：B
質問 # 19
What is the formula to calculate working capital?
- A. Current assets + Current liabilities
- B. Current assets - Current liabilities
- C. Total assets - Total liabilities
- D. Total assets - Current liabilities
正解：B
質問 # 20
Cost behavior patterns tend to be reliable within which of the following?
- A. A relevant range
- B. The current ratio
- C. A contribution margin
- D. Free cash flow
正解：A
質問 # 21
Which of the following activities would be included in the cash flows from the financing section of the statement of cash flows?
- A. Purchase of property and equipment
- B. Cash dividends paid to noncontrolling interests
- C. Increase in accounts receivable
- D. Cash receipts from customers
正解：B
質問 # 22
These tables pertain to the blending department of Martinez Corporation, a paint manufacturer, for the month of August.
Units accounted for in the mixing department:
Total costs to be accounted for in the mixing department:
What is the cost per equivalent unit for direct labor, and what is the cost of direct labor to be assigned to ending work in process inventory?
- A. $14 per equivalent unit; $7,000 direct labor cost assigned to ending WIP inventory
- B. $14 per equivalent unit; $8,400 direct labor cost assigned to ending WIP inventory
- C. $101 per equivalent unit; $60,600 direct labor cost assigned to ending WIP inventory
- D. $101 per equivalent unit; $85,850 direct labor cost assigned to ending WIP inventory
正解：A
質問 # 23
Strang Tax provides tax consulting services to its clients whom they charge on an hourly basis. They would like to use differential analysis to determine whether profits would change if they dropped certain clients. Which of the following items should be excluded from this analysis?
- A. Wages payable
- B. Rent expenses
- C. Consulting fees
- D. Project management costs
正解：B
質問 # 24
SJ Candles should expect the absorption costing and variable costing methods to result in the same 4th quarter operating profit when which of the following is true?
- A. Their 4th quarter sales included every candle produced in the 4th quarter as well as a few that remained in inventory from the 3rd quarter
- B. They started the 4th quarter with no inventory and sold 80% of the candles that were produced in the 4th quarter
- C. They started the 4th quarter with no inventory and every candle that was produced in the 4th quarter also sold
- D. They sold all remaining 3rd quarter inventory in 4th quarter and produced zero candles in 4th quarter
正解：C
質問 # 25
Wycliff Corporation practices activity-based management at their manufacturing facility. Which of the following events would most likely be the result of a decision made using activity-based management theory?
- A. The packaging department was moved closer to the shipping department
- B. Customer service representatives responded to vendor complaints
- C. Plant managers assisted in calculating a plant-wide overhead rate
- D. Direct labor costs were assigned to work-in-process accounts
正解：A
質問 # 26
Myer Inc. achieved their goal of reducing their employee turnover rate by 15%. Which of the following perspectives of their balanced scorecard is most likely to include this measure?
- A. Customer satisfaction
- B. Internal business process
- C. Learning and growth
- D. Financial performance
正解：C
質問 # 27
You are the financial accountant for Antioch Ski Resort. Managers have been promised end-of-year bonuses if profits for the year increase by 10%. At the end of the year, you determine that profits increased by only 8%, and the managers ask you to "fudge the numbers a bit" so they can still receive their bonuses. What should you do?
- A. Report the managers to the CEO
- B. Consider inflating the profits for the year, since it is only a 2% difference
- C. Check whether the company has a policy on resolving ethical conflicts
- D. Resign from the company
正解：C
質問 # 28
Valley Manufacturing uses a process costing system. Which of the following journal entries would correctly record $3,180 of manufacturing overhead to the assembly department?
- A.
- B.
- C.
- D.
正解：D
質問 # 29
Ladron Candies uses activity-based costing to allocate variable factory overhead costs. Which of the following statements best represents the excerpted activity data for indirect materials?
Indirect Materials:
- A. There is a $1,000 favorable spending variance
- B. There is a $500 favorable spending variance
- C. There is a $500 unfavorable efficiency variance
- D. There is a $1,000 unfavorable efficiency variance
正解：B
質問 # 30
SJ Candles is performing a cost-volume-profit analysis to prepare for year 2. Fixed costs are expected to remain the same as year 1, but variable costs per unit are expected to increase by 10%. They plan to keep the same sales price but want to know what level of sales must be achieved in year 2 to maintain the same operating profit.
- A. $398,350
- B. $424,050
- C. $405,789
- D. $282,700
正解：C
質問 # 31
Wycliff Corp. had an immaterial credit balance of $1,250 in the manufacturing overhead account after $21,750 was applied to the WIP inventory account. To close the manufacturing overhead account at the end of the period, assuming no further transactions took place, what should Wycliff do?
- A. Debit manufacturing overhead $1,250; credit cost of goods sold $1,250
- B. Debit cost of goods sold $20,500; credit manufacturing overhead $20,500
- C. Debit manufacturing overhead $20,500; credit cost of goods sold $20,500
- D. Debit cost of goods sold $1,250; credit manufacturing overhead $1,250
正解：D
質問 # 32
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