CGFM考古題介紹 - CGFM證照信息
在這裏我想說明的是Fast2test的資料的核心價值。Fast2test的考古題擁有100%的考試通過率。Fast2test的考古題是眾多AGA專家多年經驗的結晶，具有很高的價值。它不單單可以用於CGFM認證考試的準備，還可以把它當做提升自身技能的一個工具。另外，如果你想更多地了=瞭解CGFM考試相關的知識，它也可以滿足你的願望。
AGA CGFM證書考試旨在測試從事政府財務管理的個人的知識，技能和能力。 考試涵蓋廣泛的主題，包括財務報告和分析，預算和預測，財務管理和控制以及審計和內部控制。 考試旨在具有挑戰性，通過該考試的個人被認為是政府財務管理領域的專家。
CGFM 認證是為聯邦、州和地方政府財務管理角色中的專業人士設計的，包括會計師、審計師、預算分析師和財務經理。 該認證為個人提供了幾個好處，包括增加就業機會、薪水上漲和專業技能和知識的認可。 它還向雇主和公眾提供了保證，即認證專業人員擁有必要的資格和能力，能有效地在政府環境中管理財務。
AGA CGFM證照信息 - CGFM題庫資訊
在我們網站，您可以先免費嘗試下載我們的題庫DEMO，體驗我們的AGA CGFM考古題的品質，相信在您使用之后會很滿意我們的產品。成千上萬的IT考生通過我們的產品成功通過考試，該CGFM考古題的品質已被廣大考生檢驗。我們的AGA CGFM題庫根據實際考試的動態變化而更新，以確保CGFM考古題覆蓋率始終最高于99%。保證大家通過CGFM認證考試，如果您失敗，可以享受 100%的退款保證。
該考試涵蓋了與政府財務管理有關的一系列主題，例如預算，會計，審計，財務報告和內部控制。它分為三個部分，每個部分都必須通過以獲得CGFM認證。第一部分側重於政府環境和政府會計，而第二部分涵蓋了財務管理和控制。第三部分研究了政府實體的財務報告和預算。該考試旨在不僅測試候選人對這些主題的了解，還可以測試他們將概念和原則應用於現實情況的能力。
最新的 AGA CGFM CGFM 免費考試真題 (Q39-Q44):
問題 #39
____________ are in anticipation of improved market conditions in which to issue longterm debt. It typically matures within 15-45 days.
答案：D
問題 #40
Which of the following is an example of an internal control weakness?
答案：B
解題說明：
* Definition of Internal Control Weakness:Internal control weaknesses occur when controls fail to prevent or detect errors, fraud, or conflicts of interest. Allowing project managers to oversee companies in which they have a material interest introduces aconflict of interest, undermining internal controls.
* Explanation of Answer Choices:
* A. The contract department staff awards contracts and maintains a database for vendor information: While not ideal, this does not automatically signal a critical control weakness.
* B. Management policy allows project managers to oversee controls of companies in which they have a material interest: Correct. This represents a serious conflict of interest and lack of independence.
* C. The budget department staff is responsible for preparing the budget and for reporting on budget cost variances: This may indicate concentration of duties but is less severe than a direct conflict of interest.
* D. The accounting department has one clerk prepare vendor payments and another clerk reconcile bank accounts: This demonstrates good segregation of duties, not a weakness.
References:
* COSO,Internal Control - Integrated Framework.
* GAO,Standards for Internal Control in the Federal Government (Green Book).
問題 #41
What type of analygis should a finance director use to determine if there will be enough funds available to cover bills due within the next 30 days?
答案：B
解題說明：
* Purpose of the Analysis:A finance director needs to assess whether the organization has enough funds available to cover short-term obligations (bills due within 30 days). This requires evaluating liquidity.
* Explanation of Key Ratios:
* Quick/Current Ratio: Measures an entity's ability to pay its short-term liabilities using liquid assets.
* Current Ratio= Current Assets ÷ Current Liabilities.
* Quick Ratioexcludes less liquid assets (e.g., inventory), focusing on assets that can quickly convert to cash.This is the appropriate measure for assessing immediate liquidity.
* Receivables Turnover Ratio: Measures how efficiently receivables are collected but doesn't directly evaluate liquidity for bills due within 30 days.
* Budgetary Cushion Ratio: Refers to financial reserves relative to annual spending, not short- term liquidity.
* Debt Burden Ratio: Evaluates debt relative to revenues but does not address immediate cash flow needs.
References:
* Government Finance Officers Association (GFOA),Liquidity Management Best Practices.
* Association of Government Accountants (AGA),Financial Statement Analysis for Government Finance Officers.
問題 #42
The auditor(s) should:
I- Adequately plan the work and properly supervise assistants
II- Properly study internal accounting controls to determine their reliability These points are the part of
答案：A
問題 #43
A local government can either purchase a computer for $61,000 or lease it for five years at $15000, after which the local government would own it. The anticipated discount rate will be 8%. Is it more economical to lease or purchase?
答案：B
問題 #44
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CGFM證照信息: https://tw.fast2test.com/CGFM-premium-file.html