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最新的 Praxis Certifications Business-Education-Content-Knowledge-5101 免費考試真題 (Q87-Q92):
問題 #87
The primary purpose of the income statement of a business is to provide
- A. the financial projections for the business for a specific period of time
- B. a listing of accounts receivable and accounts payable on a specific date
- C. the financial progress of the business for a specific period of time
- D. the debt-to-equity ratio of the business on a specific date
答案:C
解題說明:
The income statement, also known as the profit and loss statement, summarizes a company's revenues, expenses, and profits or losses over a specific period of time. Its primary purpose is to show the financial progress of the business, indicating whether it has made a profit or incurred a loss during that period. Option A (debt-to-equity ratio) is incorrect because this ratio is derived from the balance sheet, not the income statement. Option B (financial projections) refers to forecasts or budgets, not historical performance, which is the focus of the income statement. Option D (accounts receivable and payable) is also related to the balance sheet, not the income statement. The correct answer, C, aligns with the Praxis 5101 content category of Accounting and Finance, which includes understanding financial statements.
Reference:ETS Praxis Business Education: Content Knowledge (5101) Study Companion, Section on Accounting and Finance; Horngren's Financial & Managerial Accounting, Chapter 2.
問題 #88
Which of the following steps in new product development should occur first?
- A. Idea generation
- B. Commercialization
- C. Business analysis
- D. Idea evaluation
答案:A
解題說明:
Idea generation is the first step in new product development, involving brainstorming and identifying potential product concepts. Option B (idea evaluation) follows to screen ideas. Option C (business analysis) assesses feasibility after screening. Option D (commercialization) is the final launch step. This question aligns with the Management and Marketing category, focusing on product development processes.
Reference:ETS Praxis Business Education: Content Knowledge (5101) Study Companion, Section on Management and Marketing; Principles of Marketing, Chapter 8.
問題 #89
Which of the following best describes the relationship between a firm's assets, liabilities, and owners' equity?
- A. Net worth
- B. The accounting equation
- C. An annual report
- D. The statement of cash flows
答案:B
解題說明:
The accounting equation, Assets = Liabilities + Owners' Equity, defines the relationship between a firm's resources (assets), obligations (liabilities), and owners' residual claims (equity). Option A (net worth) is a derived value, not the equation itself. Option B (statement of cash flows) tracks cash movements, not this relationship. Option C (annual report) is a comprehensive document, not a specific equation. This is a core concept in the Accounting and Finance category.
Reference:ETS Praxis Business Education: Content Knowledge (5101) Study Companion, Section on Accounting and Finance; Accounting Principles, Chapter 1.
問題 #90
Ergonomics is the science that deals with which of the following?
- A. Designing furniture or equipment to prevent repetitive-strain injuries
- B. Organizing work flow to maximize the allocation of resources
- C. Managing by walking around
- D. Creating the work flow of a company, industry, department, or person
答案:A
解題說明:
Ergonomics is the science of designing workplaces, equipment, and furniture to fit the user, reducing physical strain and preventing injuries like repetitive-strain injuries. Option A (work flow) relates to process management. Option C (managing by walking around) is a management style. Option D (resource allocation) pertains to operations management. This question aligns with the Information Technology category, emphasizing workplace design.
Reference:ETS Praxis Business Education: Content Knowledge (5101) Study Companion, Section on Information Technology; Human Factors and Ergonomics, Chapter 1.
問題 #91
Which of the following limitations of email is a barrier to clear communication?
- A. The sender will not be able to make the message seem as courteous as in person.
- B. The message will not be accurately transmitted.
- C. The recipient will not be able to judge non-verbal cues.
- D. The message cannot be shared with others.
答案:C
解題說明:
Email lacks non-verbal cues, such as tone of voice or body language, which can lead to misinterpretation and hinder clear communication. Option A is incorrect, as email transmission is generally reliable. Option B is partially true but less significant than the absence of non-verbal cues. Option D is incorrect, as emails can be shared easily. This question falls under the Communication and Career Development category, emphasizing effective communication.
Reference:ETS Praxis Business Education: Content Knowledge (5101) StudyCompanion, Section on Communication and Career Development; Business Communication, Chapter 5.
問題 #92
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