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validation_Accounting_1 | <image 1> Baxter's production operates within a normal range of 15,000 to 30,000 units. The following cost data indicates the average variable costs for producing 25,000 units. How much per unit manufacturing overhead would be incurred if 30,000 units are produced? | ['¥600', '¥700', '¥800', '¥900'] | {
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... | null | null | false | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | ['Tables'] | B | Medium | multiple-choice | Managerial Accounting | <image 1> バクスター社の生産の正常操業圏は15,000から30,000単位の間です。以下のコストデータは、25,000単位の生産に対する平均変動費を示しています。30,000単位が生産された場合、発生する1単位あたりの製造間接費はいくらですか？ | ['¥600', '¥700', '¥800', '¥900'] | null | en | For the following question, please select the most appropriate option. | |
validation_Accounting_2 | Assuming the account balances are normal, calculate the balance for the missing account "Dividends." Since the equipment was recently purchased, there is no depreciation expense or accumulated depreciation. <image 1> | ['¥19,481,500', '¥18,281,500', '¥1,200,000', '¥900,000'] | {
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... | null | null | false | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | ['Tables'] | C | Medium | multiple-choice | Financial Accounting | 勘定科目が通常の残高であると仮定して、欠けている1つの勘定科目である「配当金」の残高を求めてください。備品は最近購入されたため、減価償却費も減価償却累計額もありません。<image 1> | ['¥19,481,500', '¥18,281,500', '¥1,200,000', '¥900,000'] | null | en | For the following question, please select the most appropriate option. | |
validation_Accounting_3 | "Maxwell Software Company has the following mutually exclusive projects. Assume that the company ran(...TRUNCATED) | ['Project A', 'Project B'] | "Discount the cash flows of each project by 15%. Select the project with the highest NPV. Project A:(...TRUNCATED) | {"bytes":"iVBORw0KGgoAAAANSUhEUgAAAVAAAACpCAYAAAB9AmW8AAB/NklEQVR4nOyddZxV1fbAv+ec2zU9w8DQ3SACCiIhoY(...TRUNCATED) | null | null | false | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | ['Tables'] | B | Medium | multiple-choice | Financial Accounting | "マクスウェル・ソフトウェア社は、以下の相互排他的なプロジェクトを持(...TRUNCATED) | ['プロジェクトA', 'プロジェクトB'] | "各プロジェクトのキャッシュフローを15パーセントで割引します。NPVが最(...TRUNCATED) | en | For the following question, please select the most appropriate option. |
validation_Accounting_4 | "The following rows represent the changes in equity for each independent company. <image 1> Please c(...TRUNCATED) | ['¥162,000', '¥1,200,000', '¥5,118,000', '¥0'] | {"bytes":"iVBORw0KGgoAAAANSUhEUgAABMYAAADtCAYAAABUKXkqAAEAAElEQVR4nOyddXhUx9fHv3ct7gkJJCQQ3AMEd4pbgV(...TRUNCATED) | null | null | false | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | ['Tables'] | D | Easy | multiple-choice | Financial Accounting | "以下の各行は、独立した各会社における自己資本の変動状況を表していま(...TRUNCATED) | ['¥162,000', '¥1,200,000', '¥5,118,000', '¥0'] | null | en | For the following question, please select the most appropriate option. | |
validation_Accounting_5 | "The following data indicates the number of units in work-in-process at the start of the period, the(...TRUNCATED) | ['132,625', '134,485', '135,332', '132,685'] | {"bytes":"iVBORw0KGgoAAAANSUhEUgAABMMAAADZCAYAAAAt6/fVAAEAAElEQVR4nOydd3hUxfr4P3u2pfeEkAIECKGHIAiIIL(...TRUNCATED) | null | null | false | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | ['Tables'] | B | Medium | multiple-choice | Managerial Accounting | "次のデータは、期首における仕掛品の単位数、開始された単位数、転送さ(...TRUNCATED) | ['132,625', '134,485', '135,332', '132,685'] | null | en | For the following question, please select the most appropriate option. | |
validation_Accounting_6 | "The work order cost sheet provides the following information: <image 1> What is the balance of work(...TRUNCATED) | "['250,000 483,800 0', '340,900 695,000 483,800', '572,800 370,000 325,000', '572,800 340,900 250,00(...TRUNCATED) | {"bytes":"iVBORw0KGgoAAAANSUhEUgAABMAAAAEeCAYAAABsRmluAAEAAElEQVR4nOydd3yUxdbHf8/W9J7QQ2/SQi8iojRBii(...TRUNCATED) | null | null | false | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | ['Tables'] | A | Medium | multiple-choice | Managerial Accounting | "作業別原価計算表は次の情報を与えます: <image 1> 1月の仕掛品在庫、完成(...TRUNCATED) | "['250,000 483,800 0', '340,900 695,000 483,800', '572,800 370,000 325,000', '572,800 340,900 250,00(...TRUNCATED) | null | en | For the following question, please select the most appropriate option. | |
validation_Accounting_7 | "You are a consultant for a major manufacturing company. This company is considering a project with (...TRUNCATED) | ['3.31', '3.47', '3.65'] | {"bytes":"iVBORw0KGgoAAAANSUhEUgAAAbQAAABwCAYAAAB2OoVQAABFoUlEQVR4nO2dd5hURdaH3xs6T4aZIUclIxlEQUFFlK(...TRUNCATED) | null | null | false | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | ['Tables'] | B | Hard | multiple-choice | Investment | "あなたは大手製造企業のコンサルタントです。この企業は、次のような税(...TRUNCATED) | ['3.31', '3.47', '3.65'] | null | en | For the following question, please select the most appropriate option. | |
validation_Accounting_8 | "Tim Buck Two rents jet skis at a beach resort. The available models are Junior, Adult, and Expert. (...TRUNCATED) | ['¥66,000', '¥76,000', '¥65,000', '¥75,000'] | {"bytes":"iVBORw0KGgoAAAANSUhEUgAAAvQAAAD0CAYAAAD0Q7I/AAC/pUlEQVR4nOydd3hUxdfHv7fsbnojFRIIPZQAARIgIE(...TRUNCATED) | null | null | false | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | ['Tables'] | A | Easy | multiple-choice | Managerial Accounting | "ティム・バック・ツーはビーチリゾートでジェットスキーをレンタルして(...TRUNCATED) | ['¥66,000', '¥76,000', '¥65,000', '¥75,000'] | null | en | For the following question, please select the most appropriate option. | |
validation_Accounting_9 | "Forest Company conducted the following transactions during December. What is the cash balance as of(...TRUNCATED) | ['¥600,000', '¥615,000', '¥609,000', '¥606,000'] | {"bytes":"iVBORw0KGgoAAAANSUhEUgAAAVcAAADACAYAAACwJSBXAADYzklEQVR4nOydZ5QU5daFn865e3KAIYOKRCXnrOScDQ(...TRUNCATED) | null | null | false | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | ['Tables'] | C | Medium | multiple-choice | Financial Accounting | "フォレストカンパニーは12月中に以下の取引を行いました。12月31日の現金(...TRUNCATED) | ['¥600,000', '¥615,000', '¥609,000', '¥606,000'] | null | en | For the following question, please select the most appropriate option. | |
validation_Accounting_10 | "Using the cash flow data for Rocket Transport Company below, calculate: (1) the net cash generated (...TRUNCATED) | "['(1)¥3,900,000 ; (2)8,400,000', '(1)¥3,600,000 ; (2)7,700,000', '(1)¥3,865,000 ; (2)8,291,000'](...TRUNCATED) | {"bytes":"iVBORw0KGgoAAAANSUhEUgAAAjcAAAEICAYAAACj7NVLAAEAAElEQVR4nOyddZgVZf+H75nTsQXsAksj3SkgoYSItA(...TRUNCATED) | null | null | false | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | null | ['Tables'] | A | Medium | multiple-choice | Investment | "以下のロケット・トランスポート社のキャッシュフローのデータを使用し(...TRUNCATED) | "['(1)¥3,900,000 ; (2)8,400,000', '(1)¥3,600,000 ; (2)7,700,000', '(1)¥3,865,000 ; (2)8,291,000'](...TRUNCATED) | null | en | For the following question, please select the most appropriate option. |
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Jmmmu (English Translation)
This is an English translation of the JMMMU/JMMMU dataset, translated using plamo-translate.
Dataset Description
This dataset is part of the llm-jp-eval-mm benchmark suite. The original Japanese questions and answers have been translated to English while preserving the visual content.
Translation Details
- Translation Model: pfnet/plamo-translate
- Fields Translated: question, options, answer, explanation
- Original Language: Japanese
- Target Language: English
Usage
You can use this dataset with the llm-jp-eval-mm framework by specifying the language parameter:
from eval_mm.tasks import JMMMU
# Use English version
task = JMMMU(language="en")
# Use original Japanese version
task = JMMMU(language="ja")
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