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最新的 AICPA Certification FAR 免費考試真題:

1. If a company is not presenting comparative financial statements, the correction of an error in the financial
statements of a prior period should be reported, net of applicable income taxes, in the current:

A) Retained earnings statement after net income but before dividends.
B) Income statement after income from continuing operations and before extraordinary items.
C) Retained earnings statement as an adjustment of the opening balance.
D) Income statement after income from continuing operations and after extraordinary items.

2. Opto Co. is a publicly-traded, consolidated enterprise reporting segment information. Which of the
following items is a required enterprise-wide disclosure regarding external customers?

A) Information on major customers is not required in segment reporting.
B) The identity of any external customer providing 10% or more of a particular operating segment's
revenue.
C) The fact that transactions with a particular external customer constitute more than 10% of the total
enterprise revenues.
D) The identity of any external customer considered to be "major" by management.

3. Tanker Oil Co., a development stage enterprise, incurred the following costs during its first year of
operations:

Tanker had no revenue during its first year of operation. What amount may Tanker capitalize as
organizational costs?

A) $0
B) $115,000
C) $95,000
D) $55,000

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. Lore Co. changed from the cash basis of accounting to the accrual basis of accounting during 1994. The
cumulative effect of this change should be reported in Lore's 1994 financial statements as a:

A) Component of income after extraordinary item.
B) Prior period adjustment resulting from the correction of an error.
C) Prior period adjustment resulting from the change in accounting principle.
D) Component of income before extraordinary item.

問題與答案：