AHIP AHM-520 問題集

質問 1：
A cost for which a benefit is forfeited in choosing one decision alternative over another alternative is known as
A. A marginal unit cost
B. A differential cost
C. An incremental cost
D. An opportunity cost
正解：D

質問 2：
This concept, which holds that a company should record the amounts associated with its business transactions in monetary terms, assumes that the value of money is stable over time. This concept provides objectivity and reliability, although its relevance may fluctuate.
From the following answer choices, choose the name of the accounting concept that matches the description.
A. Measuring-unit concept
B. Time-period concept
C. Cost concept
D. Full-disclosure concept
正解：A

質問 3：
The core of a health plan's strategic financial plan is the development of its pro forma financial statements. The following statements are about these pro forma financial statements. Select the answer choice containing the correct statement.
A. A health plan can use its pro forma cash flow statement to calculate the net present value of the health plan's strategic plan.
B. A health plan's pro forma financial statements forecast what the plan's financial condition will be at the end of an accounting period, without regard to whether the health plan achieves its objectives.
C. In order to avoid allowing the desired financial results to drive the assumptions used in developing the pro forma income statement, a health plan should avoid linking these assumptions to the health plan's overall strategic plan.
D. Forecasting the balance sheet is more critical to the health plan than forecasting either the cash flow statement or the income statement, because the balance sheet drives the development of the other two statements.
正解：A

質問 4：
The following transactions occurred at the Lane Health Plan:
- Transaction 1 - Lane recorded a $25,000 premium prior to receiving the payment - Transaction 2 - Lane purchased $500 in office expenses on account, but did not record the expense until it received the bill a month later - Transaction 3 - Fire destroyed one of Lane's facilities; Lane waited until the facility was rebuilt before assessing and recording the amount of loss - Transaction 4 - Lane sold an investment on which it realized a $14,000 gain; Lane recorded the gain only after the sale was completed.
Of these transactions, the one that is consistent with the accounting principle of conservatism is:
A. Transaction 2
B. Transaction 3
C. Transaction 1
D. Transaction 4
正解：D

質問 5：
In order to analyze costs for internal management purposes, the Banner health plan uses functional cost analysis. One characteristic of this method of cost analysis is that it
A. Identifies units of activity, calculates the costs of performing each unit of activity, and then assigns the cost of each unit of activity to Banner's products or lines of business
B. Cannot be used when Banner makes pricing and staffing decisions
C. Enables Banner's top management to analyze costs as they apply to workflow rather than to organizational structures
D. Assumes that activities, not products, generate costs
正解：C

質問 6：
In a fee-for-service (FFS) reimbursement method, providers are paid per treatment or per service that they provide. One typical benefit of FFS reimbursement is that it:
A. Guards against the practice of defensive medicine
B. Provides physicians who attempt to control costs with a higher rate of compensation than is provided to physicians who make the effort to control costs
C. Is relatively easy to initiate, especially in markets where managed care penetration is low
D. Is highly effective in preventing excessive services that take the form of churning, unbundling, and upcoding
正解：B