AGA CGFM 問題集

質問 1：
The National Committee on Municipal Accounting (NCMA), sponsored by the Municipal Finance Officers Association (later Government Finance Association [GFOA]), published in what is called, for obvious reasons, the "Blue Book." The third Blue book was titled as:
A. Governmental Accounting, Auditing, and Financial Reporting
B. Federal Accounting and Financial Reporting
C. None of these
D. Blue book III
正解：A

質問 2：
Governments borrow from the either banks or tax-exempt money market funds in anticipation of taxes, revenues, bonds, or improved market conditions. Some of such conditions are as follows EXCEPT:
A. Tax-exempt commercial paper
B. None of these
C. Revenue and Bond anticipation notes (RAN and BANs)
D. Tax anticipation notes (TANs)
正解：B

質問 3：
Which one of the following strategy is NOT employed by Local governments to collect delinquent taxes?
A. Sell the parcel, using the proceeds to pay back taxes giving the remainder, if any, to the taxpayer.
B. None of these
C. Put, the names of delinquent taxpayers in the local paper. Surprisingly, prominent citizens might be delinquent. The newspaper notice for them is an embarrassing, but effective, prompt.
D. Put, a lien on a delinquent taxpayer's paycheck if his or her place of work is known.
正解：B

質問 4：
Bond proceeds funds capital assets (Known as fixed assets) that typically have useful lives of at least five or six years. These assets include:
A. Recreational facilities
B. Utility plant construction
C. All of these
D. Utility lines
正解：C

質問 5：
A Stabile economy is defined as?
I. An equilibrium in the international balance of payments
II. Full employment
III. Economist growth
IV. Frequent changes in Price
A. Only I, II
B. I, III, IV
C. All of there
D. All EXCEPT IV
正解：D

質問 6：
A method used to assess accountability of state agencies includes:
A. a bond rating review.
B. judicial review.
C. an ordinance compliance audit.
D. program evaluation.
正解：D

質問 7：
In Government Organizations, a modified approach for depreciation is used. This modified approach expenses maintenance cost and capitalizes additions and improvements, but it does not record depreciation charges. The logic behind the modified approach is:
A. Changes in fiduciary assets
B. All of these
C. That buildings have an indefinite useful life, making depreciated charges unnecessary.
D. Changes in proprietary fund statement of revenues, expenses, and charges in fund assets.
正解：C