最新の2022年03月試験CGFM問題集で合格させる認証試験合格させます
最新でリアルなAGA CGFM試験問題集解答があります
AGA CGFM 認定試験の出題範囲：
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質問 49
States require that:
- A. Local units adopt balanced budgets but are silent about year-end balances
- B. Strategic planners first conduct SWOT analysis
- C. The Governor makes across-the-Board cuts
- D. None of there
正解: A
解説:
Explanation/Reference:
質問 50
The most politically sensitive budgetary decisions for government board members center on:
- A. Tax and user free rates
- B. Whether to adopt a strategic plan
- C. How much to hold in reserve for emergencies
- D. All of there
正解: A
質問 51
aims to beat the average market rate of
In contrast to ,
return.
- A. Cash horizon, match disbursements
- B. Passive investment management active investing
- C. Active investment, match disbursements
- D. Active investing, passive investment management
正解: B
質問 52
If a government creates an internal service funds, GAAP require that the cost of services, the cost of capital assets be recovered through the user fee.
- A. Half, Including
- B. Full, Including
- C. Full, excluding
- D. Either A or C
正解: B
質問 53
Which one of the following statements is the part of practices that States regulate?
- A. Preparation of specifications
- B. Advertising the letting of contracts and Project Scheduling
- C. All of these
- D. Minority Goals
正解: C
質問 54
The internal control structure is designed to assist managers in:
- A. achieving agency program objectives and ensuring that functions are efficiently and effectively performed.
- B. ensuring that physical security controls prevent unauthorized individuals from accessing sensitive information.
- C. guaranteeing the success of an organization's program and preventing fraud, waste and mismanagement of resources.
- D. preparing consistent financial statements in accordance with applicable standards.
正解: A
質問 55
Eleven different types of funds, issued by Government Authorities, are classified into three major groups. Which one of the following statements represents those three groups?
- A. Governmental, State/Provincial, Local
- B. Governmental, Proprietary and Fiduciary
- C. Yearly, Semi annually and Quarterly
- D. Governmental, Fixed, Temporary
正解: B
質問 56
Which of the following opinions is not expressed by auditors as to whether financial statements are expressed fairly in all material respects with respect to generally accepted accounting principles?
- A. Unqualified opinion
- B. Reversal opinion
- C. Qualified opinion
- D. Disclaimer
正解: B
質問 57
"A cash received as a loan is shown as revenue not as a liability, on the balance sheet. To correct for such cases, most cash accounting systems recognize not only cash but also other assets and liabilities arising through prior cash transactions. This adjustment, though, does not alter the fact that outstanding obligations have been incurred but not accounted for, thus overstating the available balance." This is an example of possible mishandlings after the selection of .
- A. Accrual basis of accounting
- B. Modified basis of accounting
- C. Cash basis of accounting
- D. None of these
正解: C
質問 58
"Every employee should have a personnel file that includes authorization for hiring, salary history hours authorized to work, federal and state withholding forms, hospital and retirement information and support for any other payout deductions." There are the procedures of:
- A. Both A and B
- B. Separation of duties in a small of government
- C. Federal government payroll system
- D. Cash Disbursements in payroll department
正解: A
質問 59
The local car dealer in town can provide the 10 new cars the city needs at cost of $150,000.
If local preferences were given, what would the preference margin (PM) be, assuming the dealer pays $50,000 in local property and sales taxes and that the total sales by the dealer are $2,000,000?
- A. $325 per vehicle
- B. $375 per vehicle
- C. $370 per vehicle
- D. $380 per vehicle
正解: B
質問 60
Governments and non-profits obtain services from Three Types of banks. Which one of the following id not out those banks?
- A. Regional Tier
- B. Federal Tier
- C. National Tier
- D. Local Tier
正解: B
質問 61
A government agency's mission statement should include:
- A. major functions and goals.
- B. services and accomplishments.
- C. performance measures and reports.
- D. organizational structure and hierarchy.
正解: A
質問 62
The city of Mudville uses 1600 oil filters annually. The cost of placing an order is $5.00.
The unit cost is $3.50. The carrying cost is 20 percent, and the carrying cost per unit is
&0.70(0.20x$3.50). What is the economic order quantity?
- A. 130 oil filters
- B. 150 oil filters
- C. 155 oil filters
- D. None of these
正解: B
質問 63
Which of the following is not included in long-term credit products offered by banks?
- A. A line of credit
- B. Long-term capital lease agreements
- C. Bonds agreements
- D. None of these
正解: A
質問 64
One way in which federal and state governments influence local governments is by:
- A. issuing ordinances.
- B. setting budget authority.
- C. providing block grants.
- D. authorizing debt.
正解: C
質問 65
A county fire department receives property tax revenue on a 55% (December), 40% (April),
5% (June) basis. The uncollectible portion is .05%. If the department received $5.1 million in December, the annual property tax revenues will be:
- A. $ 9,272,727.
- B. $ 9,268,091.
- C. $10,200,000.
- D. $ 8,809,091.
正解: B
質問 66
Debt refunding proceeds would be reported as:
- A. an other financial use on the operating statement.
- B. an other financing source on the operating statement.
- C. a liability.
- D. a revenue.
正解: B
質問 67
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