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最新的 CPA Certification Financial-Accounting-Reporting 免費考試真題:
1. Which of the following statements regarding fair value is/are correct?
I. The fair value of an asset or liability is specific to the entity making the fair value measurement.
II. Fair value is the price to acquire an asset or assume a liability.
III. Fair value includes transportation costs, but not transaction costs.
IV. The price in the principal market for an asset or liability will be the fair value measurement.
A) I & II
B) III & IV
C) I & IV
D) II & III
2. During 1990, Fuqua Steel Co. had the following unusual financial events occur:
* Bonds payable were retired five years before their scheduled maturity, resulting in a $260,000 gain. Fuqua has frequently retired bonds early when interest rates declined significantly.
* A steel forming segment suffered $255,000 in losses due to hurricane damage. This was the fourth similar loss sustained in a 5-year period at that location.
* A component of Fuqua's operations, steel transportation, was sold at a net loss of $350,000.
This was Fuqua's first divestiture of one of its operating segments.
Before income taxes, what amount of gain (loss) should be reported separately as a component of income from continuing operations in 1990?
A) $260,000
B) $(255,000)
C) $(350,000)
D) $5,000
3. 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 B represents the general accounting treatment required for these transactions. These treatments are:
* Cumulative effect approach - Include the cumulative effect of the adjustment resulting from the accounting change or error correction in the 1993 financial statements, and do not restate the 1992 financial statements.
* Retroactive or retrospective restatement approach - Restate the 1992 financial statements and adjust 1992 beginning retained earnings if the error or change affects a period prior to 1992.
* Prospective approach - Report 1993 and future financial statements on the new basis but do not restate 1992 financial statements.
Item to Be Answered
Quo manufactures heavy equipment to customer specifications on a contract basis. On the basis that it is preferable, accounting for these long-term contracts was switched from the completed-contract method to the percentage-of-completion method.
List B (Select one)
A) Cumulative effect approach.
B) Retroactive or retrospective restatement approach.
C) Prospective approach.
4. On January 1, 1991, Brecon Co. installed cabinets to display its merchandise in customers' stores. Brecon expects to use these cabinets for five years. Brecon's 1991 multi-step income statement should include:
A) One-fifth of the cabinet costs in cost of goods sold.
B) All of the cabinet costs in selling, general, and administrative expenses.
C) All of the cabinet costs in cost of goods sold.
D) One-fifth of the cabinet costs in selling, general, and administrative expenses.
5. Several sources of GAAP consulted by an auditor are in conflict as to the application of an accounting principle. Which of the following should the auditor consider the most authoritative?
A) FASB Technical Bulletins.
B) FASB Statements of Financial Accounting Concepts.
C) AICPA Technical Practice Aids.
D) AICPA Accounting Interpretations.
問題與答案:
問題 #1 答案: B | 問題 #2 答案: D | 問題 #3 答案: B | 問題 #4 答案: D | 問題 #5 答案: A |
218.252.115.* -
在今天的Financial-Accounting-Reporting考試中我取得了不錯的分數,并成功的拿到了認證,你們的題庫非常好,很高興我當初選擇了Sfyc-Ru。