FARの無料問題集（165題）、FAR認定試験参考書

AICPA FAR 問題集

試験コード：FAR

試験名称：CPA Financial Accounting and Reporting

最近更新時間：2025-01-17

問題と解答：全165問

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質問 1：
In September 1996, Koff Co.'s operating plant was destroyed by an earthquake. Earthquakes are rare in
the area in which the plant was located. The portion of the resultant loss not covered by insurance was
$ 700,000. Koff's income tax rate for 1996 was 40%. In its 1996 income statement, what amount should
Koff report as extraordinary loss?
A. $700,000
B. $280,000
C. $0
D. $420,000
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 2：
During 1994, Orca Corp. decided to change from the FIFO method of inventory valuation to the weighted
average method. Inventory balances under each method were as follows:

Orca's income tax rate is 30%.
Orca should report the cumulative effect of this accounting change as a(n):
A. Extraordinary item.
B. Component of income from continuing operations.
C. Component of income after extraordinary items.
D. Adjustment to beginning retained earnings.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 3：
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
As a result of a production breakthrough, Quo determined that manufacturing equipment previously
depreciated over 15 years should be depreciated over 20 years.
List B (Select one)
A. Retroactive or retrospective restatement approach.
B. Prospective approach.
C. Cumulative effect approach.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Reclassification adjustments must be shown in the financial statement that discloses comprehensive
income:
A. To avoid double counting in comprehensive income items, which are currently displayed in net income.
B. To avoid including transactions with shareholders in items of comprehensive income.
C. To show what portion of comprehensive income is from the realization of current assets.
D. To show the tax effect of items of comprehensive income.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 5：
How should the effect of a change in accounting principle that is inseparable from the effect of a change in
accounting estimate be reported?
A. By restating the financial statements of all prior periods presented.
B. By footnote disclosure only.
C. As a correction of an error.
D. As a component of income from continuing operations.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Dean Co. acquired 100% of Morey Corp. prior to 1989. During 1989, the individual companies included in
their financial statements the following:

What amount should be reported as related party disclosures in the notes to Dean's 1989 consolidated
financial statements?
A. $330,000
B. $155,000
C. $175,000
D. $150,000
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 7：
During the second quarter of 1988, Buzz Company sold a piece of equipment at a $12,000 gain. What
portion of the gain should Buzz report in its income statement for the second quarter of 1988?
A. $4,000
B. $0
C. $6,000
D. $12,000
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 8：
Coffey Corp.'s trial balance of Income Statement Accounts for the year ended December 31, 1988 as
follows:

Coffey's income tax rate is 30%. The gain on debt extinguishment is considered a usual and recurring part
of Coffey's operations. The hurricane is considered an unusual and infrequent event. Coffey prepares a
multiple-step income statement for 1988.
Net income is:
A. $168,000
B. $200,000
C. $161,000
D. $140,000
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 9：
Which of the following factors determines whether an identified segment of an enterprise should be
reported in the enterprise's financial statements under SFAS No. 131, Disclosures about Segments of an
Enterprise and Related Information?
I. The segment's assets constitute more than 10% of the combined assets of all operating segments.
II. The segment's liabilities constitute more than 10% of the combined liabilities of all operating segments.
A. I only.
B. Both I and II.
C. Neither I nor II.
D. II only.
正解：A
解説: (Topexam メンバーにのみ表示されます)

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AICPA CPA Financial Accounting and Reporting 認定 FAR 試験問題:

1. Chester Corp. was a development stage enterprise from its inception on September 1, 1987 to December
3 1, 1988. The following information was taken from Chester's accounting records for the above period:

For the period September 1, 1987 to December 31, 1988, what amount should Chester report as net
loss?

A) $450,000
B) $ 50,000
C) $350,000
D) $150,000

2. While preparing its 1991 financial statements, Dek Corp. discovered computational errors in its 1990 and
1 989 depreciation expense. These errors resulted in overstatement of each year's income by $25,000,
net of income taxes. The following amounts were reported in the previously issued financial statements:

Dek's 1991 net income is correctly reported at $180,000. Which of the following amounts should be
reported as prior period adjustments and net income in Dek's 1991 and 1990 comparative financial
statements?

A) Option A
B) Option C
C) Option D
D) Option B

3. Conceptually, interim financial statements can be described as emphasizing:

A) Reliability over relevance.
B) Comparability over neutrality.
C) Timeliness over reliability.
D) Relevance over comparability.

4. A segment of Ace Inc. was discontinued during 1992. Ace's loss from discontinued operations should not:

A) Exclude operating losses from the date the decision to dispose of the segment was made until the end
of 1992.
B) Include employee relocation costs associated with the decision to dispose.
C) Include additional pension costs associated with the decision to dispose.
D) Include operating losses of the current period up to the date the decision to dispose of the segment
was made.

5. Taft Corp. discloses supplemental industry segment information. The following information is available for
1 992:

Additional 1992 expenses, not included above, are as follows:
Indirect operating expenses $7,200
General corporate expenses 4,800
Segment C's 1992 operating profit was: