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最新的 CPA Foundation Program Financial-Accounting-and-Reporting 免費考試真題:
1. Which form of capital market efficiency exists when share prices on the stock market reflect all information whether public or not?
A) allocative efficiency
B) semi-strong form efficiency
C) strong form efficiency
D) information processing efficiency
2. Which one of the following is the correct treatment of sales?
A) Credit sales are recorded in the receivables ledger prior to posting to the general ledger.
B) Cash and credit sales are recorded in the receivables ledger prior to posting to the general ledger.
C) Credit sales are not recorded in the receivables ledger prior to posting to the general ledger.
D) Cash sales are recorded in the receivables ledger prior to posting to the general ledger.
3. In a stock market that displays strong efficiency, share prices reflect all available
A) public and inside information.
B) information about future expansion plans.
C) public information.
D) information about past changes in share prices.
4. Which accounting theory is best described by the statement 'An approach to accounting is one where a theory is thought of as a body of knowledge that explains and attempts to predict actual accounting practice'?
A) historical cost accounting theory
B) positive accounting theory
C) general accounting theory
D) normative accounting theory
5. In individual countries, Generally Accepted Accounting Principles (GAAP) is primarily a combination of
A) company law, accounting standards, local stock exchange requirements and international accounting standards.
B) national company law, national accounting standards and local stock exchange requirements.
C) national company law and local stock exchange requirements.
D) national company law and national accounting standards.
問題與答案:
問題 #1 答案: C | 問題 #2 答案: A | 問題 #3 答案: A | 問題 #4 答案: B | 問題 #5 答案: B |
111.81.199.* -
昨天我成功的通過了 Financial-Accounting-and-Reporting 考試,謝謝 Sfyc-Ru 提供的考古題,這個真的是真實有效的。