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最新的 AICPA Certification FAR 免費考試真題:

1. Income tax-basis financial statements differ from those prepared under GAAP in that income tax-basis
financial statements:

A) Recognize certain revenues and expenses in different reporting periods.
B) Contain no disclosures about capital and operating lease transactions.
C) Do not include nontaxable revenues and nondeductible expenses in determining income.
D) Include detailed information about current and deferred income tax liabilities.

2. How should the effect of a change in accounting estimate be accounted for?

A) By restating amounts reported in financial statements of prior periods.
B) As a prior period adjustment to beginning retained earnings.
C) By reporting pro forma amounts for prior periods.
D) In the period of change and future periods if the change affects both.

3. Grum Corp., a publicly-owned corporation, is subject to the requirements for segment reporting. In its
income statement for the year ended December 31, 1991, Grum reported revenues of $50,000,000,
operating expenses of $47,000,000, and net income of $3,000,000. Operating expenses include payroll
costs of $ 15,000,000. Grum's combined identifiable assets of all industry segments at December 31,
1 991, were $40,000,000.
In its 1991 financial statements, Grum should disclose major customer data if sales to any single
customer amount to at least:

A) $1,500,000
B) $4,000,000
C) $300,000
D) $5,000,000

4. A statement of cash flows for a development stage enterprise:

A) Shows only cumulative amounts from the enterprise's inception.
B) Is the same as that of an established operating enterprise and, in addition, shows cumulative amounts
from the enterprise's inception.
C) Is not presented.
D) Is the same as that of an established operating enterprise, but does not show cumulative amounts from
the enterprise's inception.

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
1 992 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
1 992 financial statements.
Item to Be Answered
During 1993, Quo determined that an insurance premium paid and entirely expensed in 1992 was for the
period January 1, 1992, through January 1, 1994.
List B (Select one)

A) Cumulative effect approach.
B) Retroactive or retrospective restatement approach.
C) Prospective approach.

問題與答案：