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：2025-01-17

問題と解答：全161問

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質問 1：
On December 31, 20X2, the Board of Directors of Maxy Manufacturing, Inc. committed to a plan to discontinue the operations of its Alpha division. Maxy estimated that Alpha's 20X3 operating loss would be $500,000 and that the fair value of Alpha's facilities was $300,000 less than their carrying amounts.
Alpha's 20X2 operating loss was $1,400,000, and the division was actually sold for $400,000 less than its carrying amount in 20X3. Maxy's effective tax rate is 30%.
In its 20X2 income statement, what amount should Maxy report as loss from discontinued operations?
A. $1,190,000
B. $1,700,000
C. $980,000
D. $1,400,000
正解：A

質問 2：
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

質問 3：
Income tax-basis financial statements differ from those prepared under GAAP in that income tax-basis financial statements:
A. Include detailed information about current and deferred income tax liabilities.
B. Contain no disclosures about capital and operating lease transactions.
C. Do not include nontaxable revenues and nondeductible expenses in determining income.
D. Recognize certain revenues and expenses in different reporting periods.
正解：D

質問 4：
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.
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 A
A. Correction of an error in previously presented financial statements.
B. Neither an accounting change nor an accounting error.
C. Change in accounting principle.
D. Change in accounting estimate.
正解：B

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

質問 6：
Which of the following statements is incorrect regarding the inputs that can be used to measure fair value?
I. Level I inputs are the most reliable fair value measurements and Level III inputs are the least reliable.
II. Level I measurements are quoted prices in active markets for identical or similar assets or liabilities.
III. A fair value measurement based on management assumptions only (no market data) would not be acceptable per GAAP.
IV. The level in the fair value hierarchy of a fair value measurement is determined by the level of the highest level significant input.
A. II, III, IV.
B. I, II, IV.
C. I only.
D. I, II, III, IV.
正解：A

質問 7：
On November 1, 20X2, Smith Co. contracted to dispose of an industry segment. Throughout 20X2 the segment had operating losses. These losses were expected to continue until the segment's disposition.
If a loss is projected on final disposition, how much of the operating losses should be included in the loss from discontinued operations reported in Smith's 20X2 income statement?
I. Operating losses for the period January 1 to October 31, 20X2.
II. Operating losses for the period November 1 to December 31, 20X2.
III. Estimated operating losses for the period January 1 to February 28, 20X3.
A. I and II only.
B. I and III only.
C. II only.
D. II and III only.
正解：A

質問 8：
There are multiple active markets for a financial asset with different observable market prices:

There is no principal market for the financial asset. What is the fair value of the asset?
A. $72
B. $74
C. $71
D. $76
正解：B

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

1. Advertising costs may be accrued or deferred to provide an appropriate expense in each period for:

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

2. A transaction that is unusual, but not infrequent, should be reported separately as a(an):

A) Component of income from continuing operations, net of applicable income taxes.
B) Component of income from continuing operations, but not net of applicable income taxes.
C) Extraordinary item, but not net of applicable income taxes.
D) Extraordinary item, net of applicable income taxes.

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 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
As a result of a production breakthrough, Quo determined that manufacturing equipment previously depreciated over 15 years should be depreciated over 20 years.
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.

4. In the hierarchy of generally accepted accounting principles, APB Opinions have the same authority as AICPA:

A) Statements of Position.
B) Issues Papers.
C) Industry Audit and Accounting Guides.
D) Accounting Research Bulletins.

5. 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)

質問と回答：

質問 # 1
正解： D

質問 # 2
正解： B

質問 # 3
正解： D

質問 # 4
正解： D

質問 # 5
正解： C