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CHFP - Certified Healthcare Financial Professional(R) (CHFP) - Dump Information

Vendor	:	Financial
Exam Code	:	CHFP
Exam Name	:	Certified Healthcare Financial Professional(R) (CHFP)
Questions and Answers	:	310 Q & A
Updated On	:	November 10, 2017
PDF Download Mirror	:	CHFP Brain Dump
Get Full Version	:	Pass4sure CHFP Full Version

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CHFP Questions and Answers

QUESTION: 294

The structuring of debt relative to equity is called .

1. Capital structure decision
2. Debt structure decision
3. Equity structure decision
4. Capitalized decision

Answer: A

QUESTION: 295

A loan typically issued by a bank that has a maturity of:

1. One to ten weeks
2. Ten to twelve months
3. One to ten months
4. One to ten years

Answer: D

QUESTION: 296

The formula to calculate break-even for capitation is:

1. PMPM * Enrollees = (Enrollees - Utilization rate * variable cost / unit) + monthly variable cost
2. PMPM * Enrollees = (Enrollees + Utilization rate + variable cost / unit) + monthly fixed cost
3. PMPM * Enrollees = (Enrollees * Utilization rate * variable cost / unit) + monthly fixed cost
4. PMPM * Enrollees = (Enrollees * Utilization rate + total variable cost) + monthly fixed cost (Where PMPM is per Member per Month)

Answer: C

QUESTION: 297

The formula to calculate basic break-even equation is:

1. Price * Volume = Fixed cost + (variable cost per unit * volume)
2. Price + Volume = Fixed cost + (variable cost per unit + volume)
3. Price * Volume = variable cost + (variable cost per unit / volume)
4. Price - Volume = Fixed cost + (variable cost per unit + volume)

Answer: A

QUESTION: 298

The break-even equation modified to include desired profit is:

1. Price + Volume = Fixed cost + (variable cost per unit + volume) * Desired profit
2. Price * Volume = Fixed cost + (variable cost per unit * volume) + Desired profit
3. Price * Volume = variable cost + (variable cost per unit / volume) + Desired profit
4. Price - Volume = Fixed cost + (variable cost per unit + volume) * Desired profit

Answer: B

QUESTION: 299

An accounting method that tracks when cash was received and when cash was expended, regardless of when services were provided or resources were used is called:

1. Cash recording accounting
2. Accounting cash flows
3. Cash statement of operations
4. Cash basis of accounting

Answer: D

QUESTION: 300

An accounting method that records revenues when earned and resources when used, regardless of cash in or out of the organization is called:

1. Accrual basis of accounting
2. Accounting Flow
3. Modified statement of operations
   
   
4. Cash basis of accounting

Answer: A

QUESTION: 301

Which of the following is NOT the disadvantage of accrual basis of accounting?

1. keeps track of revenues generated and resources used as well as cash flows
2. open to manipulation, by bending accounting rules
3. matches revenues with the resources used to generate those revenuers
4. the financial statements provide a broader picture of the provider’s operation

Answer: B

QUESTION: 302

The rules to record a transaction under the accrual basis of accounting includes:

1. At least one account must be used to record a transaction.
2. After each transaction, the fundamental accounting equation must be balanced.
3. Both A & B
4. Neither A nor B

Answer: B

QUESTION: 303

Under accrual basis of accounting, revenues are recognized when earned.

1. True
2. False

Answer: A

QUESTION: 304

An asset that, when increased, decreases the value of a related asset on the books is called:

1. Controversial asset
2. Slender asset
3. Contra-asset
4. Contracted asset

Answer: C

QUESTION: 305

is the contra-asset to properties and equipment and the allowance for uncollectable, which is the contra-asset to accounts receivables.

1. Dispersive appreciation
2. Depreciation expense
3. Depreciated Contra-asset
4. Accumulated depreciation

Answer: D

QUESTION: 306

To find the book value of the fixed asset, the accumulated depreciation is added in the amount of properties and equipment.

1. True
2. False

Answer: A

QUESTION: 307

Which represents the assets, liabilities and net assets for a health care provider?

1. Accounting cycle
2. Balance sheet
3. Income statement
4. Statement of cash flows

Answer: B

QUESTION: 308

What represents the difference between unrestricted revenues, gains and other support and expenses?

1. Operating expense
2. Unrestricted net assets
3. Operating income
4. Statement of Operations

Answer: C

QUESTION: 309

What represents the costs that are incurred in the day to day operation of the business?

1. Permanent restricted net assets
2. Statement of cash flows
3. Operating income
4. Operating expenses

Answer: D

QUESTION: 310

What provides information about how much revenue was generated and the amount of resources used to generate those resources?

1. Statement of operations
2. Statement of cash flows
3. Statement of changes in net assets
4. None of the above

Answer: A