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：2025-04-08

問題と解答：全165問

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質問 1：
In 1990, Teller Co. incurred losses arising from its guilty plea in its first antitrust action, and from a
substantial increase in production costs caused when a major supplier's workers went on strike.
Which of these losses should be reported as an extraordinary item?

A. Option A
B. Option C
C. Option D
D. Option B
正解：B
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：
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. Coffey prepares a multiple-step income statement for 1988.

Income from operations before income tax is:
A. $190,000
B. $230,000
C. $240,000
D. $200,000
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 4：
For interim financial reporting, the computation of a company's second quarter provision for income taxes
uses an effective tax rate expected to be applicable for the full fiscal year. The effective tax rate should
reflect anticipated:

A. Option A
B. Option C
C. Option D
D. Option B
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 5：
The cumulative effect of a change in accounting estimate should be shown separately:
A. On the income statement above income from continuing operations.
B. On the retained earnings statement as an adjustment to the beginning balance.
C. On the income statement after income from continuing operations and before extraordinary items.
D. It should not be recorded separately on any financial statement.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 6：
According to the FASB conceptual framework, the process of reporting an item in the financial statements
of an entity is:
A. Recognition.
B. Realization.
C. Allocation.
D. Matching.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 7：
FASB's conceptual framework explains both financial and physical capital maintenance concepts. Which
capital maintenance concept is applied to currently reported net income, and which is applied to
comprehensive income?

A. Option A
B. Option C
C. Option D
D. Option B
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 8：
Which of the following is true regarding the presentation of "comprehensive income."

A. Option A
B. Option C
C. Option D
D. Option B
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 9：
Which of the following qualifies as an operating segment?
A. South American segment, whose results of operations are reported directly to the chief operating
officer, and has 5% of the company's assets, 9% of revenues, and 8% of the profits.
B. North American segment, whose assets are 12% of the company's assets of all segments, and
management reports to the chief operating officer.
C. Corporate headquarters, which oversees $1 billion in sales for the entire company.
D. Eastern Europe segment, which reports its results directly to the manager of the European division,
and has 20% of the company's assets, 12% of revenues, and 11% of profits.
正解：B
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. According to the FASB conceptual framework, predictive value is an ingredient of:

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

2. 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.
During 1993, Quo increased its investment in Worth, Inc. from a 10% interest, purchased in 1992, to 30%,
and acquired a seat on Worth's board of directors. As a result of its increased investment, Quo changed
its method of accounting for investment in Worth, Inc. from the cost method to the equity method.
List B

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

3. An extraordinary gain should be reported as a direct increase to which of the following?

A) Comprehensive income.
B) Net income.
C) Income from continuing operations, net of tax.
D) Income from discontinued operations, net of tax.

4. According to the FASB conceptual framework, an entity's revenue may result from:

A) A decrease in a liability from primary operations.
B) An increase in a liability from incidental transactions.
C) A decrease in an asset from primary operations.
D) An increase in an asset from incidental transactions.

5. On August 31, 1992, Harvey Co. decided to change from the FIFO periodic inventory system to the
weighted average periodic inventory system. Harvey is on a calendar year basis. The cumulative effect of
the change is determined:

A) As of January 1, 1992.
B) During 1992 by a weighted average of the purchases.
C) As of August 31, 1992.
D) During the eight months ending August 31, 1992, by a weighted average of the purchases.

質問と回答：

質問 # 1
正解： C

質問 # 2
正解： A

質問 # 3
正解： B

質問 # 4
正解： A

質問 # 5
正解： A