FAR 題庫產品免費試用

我們為你提供通过 AICPA FAR 認證的有效題庫，來贏得你的信任。實際操作勝于言論，所以我們不只是說，還要做，為考生提供 AICPA FAR 試題免費試用版。你將可以得到免費的 FAR 題庫DEMO，只需要點擊一下，而不用花一分錢。完整的 AICPA FAR 題庫產品比試用DEMO擁有更多的功能，如果你對我們的試用版感到滿意，那么快去下載完整的 AICPA FAR 題庫產品，它不會讓你失望。

雖然通過 AICPA FAR 認證考試不是很容易，但是還是有很多通過的辦法。你可以選擇花大量的時間和精力來鞏固考試相關知識，但是 Sfyc-Ru 的資深專家在不斷的研究中，等到了成功通過 AICPA FAR 認證考試的方案，他們的研究成果不但能順利通過FAR考試，還能節省了時間和金錢。所有的免費試用產品都是方便客戶很好體驗我們題庫的真實性，你會發現 AICPA FAR 題庫資料是真實可靠的。

安全具有保證的 FAR 題庫資料

在談到 FAR 最新考古題，很難忽視的是可靠性。我們是一個為考生提供準確的考試材料的專業網站，擁有多年的培訓經驗，AICPA FAR 題庫資料是個值得信賴的產品，我們的IT精英團隊不斷為廣大考生提供最新版的 AICPA FAR 認證考試培訓資料，我們的工作人員作出了巨大努力，以確保考生在 FAR 考試中總是取得好成績，可以肯定的是，AICPA FAR 學習指南是為你提供最實際的認證考試資料，值得信賴。

AICPA FAR 培訓資料將是你成就輝煌的第一步，有了它，你一定會通過眾多人都覺得艱難無比的 AICPA FAR 考試。獲得了 AICPA Certification 認證，你就可以在你人生中點亮你的心燈，開始你新的旅程，展翅翱翔，成就輝煌人生。

選擇使用 AICPA FAR 考古題產品，離你的夢想更近了一步。我們為你提供的 AICPA FAR 題庫資料不僅能幫你鞏固你的專業知識，而且還能保證讓你一次通過 FAR 考試。

購買後，立即下載 FAR 題庫 (CPA Financial Accounting and Reporting): 成功付款後, 我們的體統將自動通過電子郵箱將您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

免費一年的 FAR 題庫更新

為你提供購買 AICPA FAR 題庫產品一年免费更新，你可以获得你購買 FAR 題庫产品的更新，无需支付任何费用。如果我們的 AICPA FAR 考古題有任何更新版本，都會立即推送給客戶，方便考生擁有最新、最有效的 FAR 題庫產品。

通過 AICPA FAR 認證考試是不簡單的，選擇合適的考古題資料是你成功的第一步。因為好的題庫產品是你成功的保障，所以 AICPA FAR 考古題就是好的保障。AICPA FAR 考古題覆蓋了最新的考試指南，根據真實的 FAR 考試真題編訂，確保每位考生順利通過 AICPA FAR 考試。

優秀的資料不是只靠說出來的，更要經受得住大家的考驗。我們題庫資料根據 AICPA FAR 考試的變化動態更新，能夠時刻保持題庫最新、最全、最具權威性。如果在 FAR 考試過程中變題了，考生可以享受免費更新一年的 AICPA FAR 考題服務，保障了考生的權利。

最新的 AICPA Certification FAR 免費考試真題:

1. According to the FASB conceptual framework, what does the concept of reliability in financial reporting
include?

A) Neutrality.
B) Certainty.
C) Effectiveness.
D) Precision.

2. Gown, Inc. sold a warehouse and used the proceeds to acquire a new warehouse. The excess of the
proceeds over the carrying amount of the warehouse sold should be reported as a(an):

A) Gain from discontinued operations, net of income taxes.
B) Extraordinary gain, net of income taxes.
C) Reduction of the cost of the new warehouse.
D) Part of continuing operations.

3. How should the effect of a change in accounting estimate be accounted for?

A) By restating amounts reported in financial statements of prior periods.
B) As a prior period adjustment to beginning retained earnings.
C) By reporting pro forma amounts for prior periods.
D) In the period of change and future periods if the change affects both.

4. On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with
Quo's president and outside accountants, made changes in accounting policies, corrected several errors
dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List A represents possible clarifications of these
transactions as: a change in accounting principle, a change in accounting estimate, a correction of an
error in previously presented financial statements, or neither an accounting change nor an accounting
error.
Item to Be Answered
Quo changed from LIFO to FIFO to account for its finished goods inventory.
List A (Select one)

A) Neither an accounting change nor an accounting error.
B) Correction of an error in previously presented financial statements.
C) Change in accounting estimate.
D) Change in accounting principal.

5. Opto Co. is a publicly-traded, consolidated enterprise reporting segment information. Which of the
following items is a required enterprise-wide disclosure regarding external customers?

A) Information on major customers is not required in segment reporting.
B) The identity of any external customer providing 10% or more of a particular operating segment's
revenue.
C) The fact that transactions with a particular external customer constitute more than 10% of the total
enterprise revenues.
D) The identity of any external customer considered to be "major" by management.

問題與答案：