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：2024-11-18

問題と解答：全161問

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質問 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.
正解：D

質問 2：
In financial reporting of segment data, which of the following items is always used in determining a segment's operating income?
A. General corporate expense.
B. Income tax expense.
C. Sales to other segments.
D. Gain or loss on discontinued operations.
正解：C

質問 3：
Belle Co. determined after four years that the estimated useful life of its labeling machine should be 10 years rather than 12 years. The machine originally cost $46,000 and had an estimated salvage value of $1,000. Belle uses straight-line depreciation. What amount should Belle report as depreciation expense for the current year?
A. $5,000
B. $3,200
C. $4,500
D. $3,750
正解：A

質問 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.
正解：A

質問 5：
Is the cumulative effect of an inventory pricing change on prior years earnings reported on the financial statements for

A. Option A
B. Option C
C. Option D
D. Option B
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 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 1992 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 1992 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

質問 7：
Chester Corp. was a development stage enterprise from its inception on September 1, 1987 to December 31, 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
正解：A

質問 8：
During 1994, Orca Corp. decided to change from the FIFO method of inventory valuation to the weightedaverage 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

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

1. 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.

2. Mellow Co. depreciated a $12,000 asset over five years, using the straight-line method with no salvage value. At the beginning of the fifth year, it was determined that the asset will last another four years. What amount should Mellow report as depreciation expense for year 5?

A) $1,500
B) $900
C) $2,400
D) $600

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
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.

4. During 1994, Orca Corp. decided to change from the FIFO method of inventory valuation to the weightedaverage 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.

5. According to the FASB's conceptual framework, the process of reporting an item in the financial statements of an entity is:

A) Recognition.
B) Realization.
C) Allocation.
D) Matching.

質問と回答：

質問 # 1
正解： A

質問 # 2
正解： D

質問 # 3
正解： A

質問 # 4
正解： D

質問 # 5
正解： A