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最新的 AICPA Certification FAR 免費考試真題:

1. 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 should be disclosed as the gain (loss) from extraordinary items in
1 990?

A) $0
B) $(90,000)
C) $(350,000)
D) $5,000

2. The following information pertains to Aria Corp. and its divisions for the year ended December 31, 1988:

Aria and all of its divisions are engaged solely in manufacturing operations. Aria has a reportable segment
if that segment's revenue exceeds:

A) $260,000
B) $200,000
C) $204,000
D) $264,000

3. Goddard has used the FIFO method of inventory valuation since it began operations in 1987. Goddard
decided to change to the weighted-average method for determining inventory costs at the beginning of
1 990. The following schedule shows year-end inventory balances under the FIFO and weighted-average
methods: What amount, before income taxes, should be reported in the 1990 retained earnings statement
as the cumulative effect of the change in accounting principle?

A) $0.
B) $2,000 increase.
C) $5,000 decrease.
D) $3,000 decrease.

4. Which of the following information should be included in Melay, Inc.'s 1992 summary of significant
accounting policies?

A) Property, plant, and equipment is recorded at cost with depreciation computed principally by the
straight-line method.
B) Business segment 1992 sales are Alay $1M, Belay $2M, and Celay $3M.
C) Future common share dividends are expected to approximate 60% of earnings.
D) During 1992, the Delay component was sold.

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

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

問題與答案：