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最新的 CPA Foundation Program Financial-Accounting-and-Reporting 免費考試真題:

1. An example of voluntary reporting in Australia is a

A) statement of comprehensive income.
B) statement of cash flows.
C) statement of financial position.
D) sustainability report.

2. A company sold some old operating equipment from its factory. After depreciation was accounted for, a small gain on sale was recorded. According to the revised IAS 1 Presentation of Financial Statements, this transaction will be shown as a separate item 'gain on sale of equipment'. This item will be shown in the statement of

A) financial position.
B) changes in equity.
C) cash flow.
D) comprehensive income.

3. Which one of the following is a benefit of developing financial reporting standards using a conceptual framework?

A) A financial reporting environment based on standardised principles would be created.
B) The interpretation of non-financial information is made easier.
C) The financial statements based on these standards would be error-free.
D) The interpretation of financial reporting standards by anybody would be easy.

4. Financial information is reliable if it
I)prefers substance over legal form.
II)is neutral and without any material error.
III)is complete and has been made with prudence.
IV)is understandable to those with no knowledge of accounting.

A) I, III and IV only
B) I, II and IV only
C) I, II and III only
D) II, III and IV only

5. JK Ltd intentionally over-valued its closing inventories to increase profitability for the year 20X8. This would help them to better price a planned share issue in 20X9. By doing this they have breached the concept of

A) neutrality.
B) completeness.
C) substance over form.
D) understandability.

問題與答案：