Financial-Accounting-Reportingの無料問題集（161題）、Financial-Accounting-Reporting認定試験参考書

Admission Test Financial-Accounting-Reporting 問題集

試験コード：Financial-Accounting-Reporting

試験名称：Certified Public Accountant (Financial Accounting & Reporting)

最近更新時間：2024-12-15

問題と解答：全161問

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質問 1：
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

質問 2：
Grum Corp., a publicly-owned corporation, is subject to the requirements for segment reporting. In its income statement for the year ended December 31, 1991, Grum reported revenues of $50,000,000, operating expenses of $47,000,000, and net income of $3,000,000. Operating expenses include payroll costs of $ 15,000,000. Grum's combined identifiable assets of all industry segments at December 31, 1991, were $40,000,000.
In its 1991 financial statements, Grum should disclose major customer data if sales to any single customer amount to at least:
A. $4,000,000
B. $1,500,000
C. $300,000
D. $5,000,000
正解：D

質問 3：
Which of the following qualifies as an operating segment?
A. Corporate headquarters, which oversees $1 billion in sales for the entire company.
B. 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.
C. 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.
D. North American segment, whose assets are 12% of the company's assets of all segments, and management reports to the chief operating officer.
正解：D

質問 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 operating losses of the current period up to the date the decision to dispose of the segment was made.
C. Include employee relocation costs associated with the decision to dispose.
D. Include additional pension costs associated with the decision to dispose.
正解：A

質問 5：
In single period statements, which of the following should not be reflected as an adjustment to the opening balance of retained earnings?
A. Effect of a failure to provide for uncollectible accounts in the previous period.
B. Cumulative effect of a change from LIFO to FIFO in valuing merchandise inventory.
C. Cumulative effect of a change from the percentage of completion to the completed contract method of accounting for long-term construction projects.
D. Effect of a decrease in the estimated useful life of depreciable equipment.
正解：D

質問 6：
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 A represents possible clarifications of these transactions as: a change in accounting principle, a change in accounting estimate, a correction of an error in previously presented financial statements, or neither an accounting change nor an accounting error.
Item to Be Answered
Quo sells extended service contracts on its products. Because related services are performed over several years, in 1993 Quo changed from the cash method to the accrual method of recognizing income from these service contracts.
List A (Select one)
A. Correction of an error in previously presented financial statements.
B. Neither an accounting change nor an accounting error.
C. Change in accounting principal.
D. Change in accounting estimate.
正解：A

質問 7：
A transaction that is unusual in nature and infrequent in occurrence should be reported separately as a component of income:
A. Before cumulative effect of accounting changes and before discontinued operations of a segment of a business.
B. After cumulative effect of accounting changes and before discontinued operations of a segment of a business.
C. After cumulative effect of accounting changes and after discontinued operations of a segment of a business.
D. After discontinued operations of a segment of a business.
正解：D

質問 8：
What is the underlying concept that supports the immediate recognition of a contingent loss?
A. Conservatism.
B. Consistency.
C. Substance over form.
D. Matching.
正解：A

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Admission Test Certified Public Accountant (Financial Accounting & Reporting) 認定 Financial-Accounting-Reporting 試験問題:

1. APB Opinion No. 28, Interim Financial Reporting, concluded that interim financial reporting should be viewed primarily in which of the following ways?

A) As reporting under a comprehensive basis of accounting other than GAAP.
B) As if the interim period were an annual accounting period.
C) As useful only if activity is spread evenly throughout the year.
D) As reporting for an integral part of an annual period.

2. 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

3. Which of the following should be disclosed in a summary of significant accounting policies?
I. Management's intention to maintain or vary the dividend payout ratio.
II. Criteria for determining which investments are treated as cash equivalents.
III. Composition of the sales order backlog by segment.

A) II and III.
B) I and III.
C) I only.
D) II only.

4. During 1990, Fuqua Steel Co. had the following unusual financial events occur:
* Bonds payable were retired five years before their scheduled maturity, resulting in a $260,000 gain. Fuqua has frequently retired bonds early when interest rates declined significantly.
* A steel forming segment suffered $255,000 in losses due to hurricane damage. This was the fourth similar loss sustained in a 5-year period at that location.
* A component of Fuqua's operations, steel transportation, was sold at a net loss of $350,000.
This was Fuqua's first divestiture of one of its operating segments.
Before income taxes, what amount should be disclosed as the gain (loss) from extraordinary items in 1990?

A) $5,000
B) $(350,000)
C) $0
D) $(90,000)

5. The following costs were incurred by Griff Co., a manufacturer, during 1992:

What amount of these costs should be reported as general and administrative expenses for 1992?