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最新的 CPA Certification Financial-Accounting-Reporting 免費考試真題:
1. According to the FASB's conceptual framework, the process of reporting an item in the financial statements of an entity is:
A) Realization.
B) Allocation.
C) Recognition.
D) Matching.
2. In financial reporting of segment data, which of the following items is always used in determining a segment's operating income?
A) General corporate expense.
B) Gain or loss on discontinued operations.
C) Sales to other segments.
D) Income tax expense.
3. 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.
4. Reclassification adjustments must be shown in the financial statement that discloses comprehensive income:
A) To avoid including transactions with shareholders in items of comprehensive income.
B) To show the tax effect of items of comprehensive income.
C) To avoid double counting in comprehensive income items, which are currently displayed in net income.
D) To show what portion of comprehensive income is from the realization of current assets.
5. 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.
During 1993, Quo increased its investment in Worth, Inc. from a 10% interest, purchased in 1992, to 30%, and acquired a seat on Worth's board of directors. As a result of its increased investment, Quo changed its method of accounting for investment in Worth, Inc. from the cost method to the equity method.
List B
A) Cumulative effect approach.
B) Retroactive or retrospective restatement approach.
C) Prospective approach.
問題與答案:
問題 #1 答案: C | 問題 #2 答案: C | 問題 #3 答案: D | 問題 #4 答案: C | 問題 #5 答案: B |
177.53.67.* -
真是好運,今天通過了 Financial-Accounting-Reporting 考試,考古題是100%有效。