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最新的 AICPA Certification FAR 免費考試真題:

1. On January 2, 1989, Union Co. purchased a machine for $264,000 and depreciated it by the straight-line
method using an estimated useful life of eight years with no salvage value. On January 2, 1992, Union
determined that the machine had a useful life of six years from the date of acquisition and will have a
salvage value of $24,000. An accounting change was made in 1992 to reflect the additional data. The
accumulated depreciation for this machine should have a balance at December 31, 1992, of:

A) $160,000
B) $154,000
C) $146,000
D) $176,000

2. According to the FASB conceptual framework, the objectives of financial reporting for business
enterprises are based on:

A) Generally accepted accounting principles.
B) The needs of the users of the information.
C) The need for conservatism.
D) Reporting on management's stewardship.

3. Conn Co. reported a retained earnings balance of $400,000 at December 31, 1991. In August 1992, Conn
determined that insurance premiums of $60,000 for the three-year period beginning January 1, 1991, had
been paid and fully expensed in 1991. Conn has a 30% income tax rate. What amount should Conn report
as adjusted beginning retained earnings in its 1992 statement of retained earnings?

A) $440,000
B) $420,000
C) $428,000
D) $442,000

4. In Yew Co.'s 1992 annual report, Yew described its social awareness expenditures during the year as
follows:
"The Company contributed $250,000 in cash to youth and educational programs. The Company also gave
$ 140,000 to health and human-service organizations, of which $80,000 was contributed by employees
through payroll deductions. In addition, consistent with the Company's commitment to the environment,
the Company spent $100,000 to redesign product packaging."
What amount of the above should be included in Yew's income statement as charitable contributions
expense?

A) $310,000
B) $490,000
C) $390,000
D) $410,000

5. According to the FASB conceptual framework, the process of reporting an item in the financial statements
of an entity is:

A) Realization.
B) Allocation.
C) Recognition.
D) Matching.

問題與答案：

問題 #1 答案： C

問題 #2 答案： B

問題 #3 答案： C

問題 #4 答案： A

問題 #5 答案： C