Financial-Accounting-and-Reportingの無料問題集（100題）、Financial-Accounting-and-Reporting認定試験参考書

CPA Australia Financial-Accounting-and-Reporting 問題集

試験コード：Financial-Accounting-and-Reporting

試験名称：CPA Financial Accounting and Reporting Exam

最近更新時間：2025-05-18

問題と解答：全100問

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質問 1：
Which one of the following best describes the objective of the International Financial Reporting Standards (IFRS) Foundation?
A. to co-ordinate the accounting profession on a global scale by issuing and establishing international standards
B. to guide investors who compare the financial statements of one entity in one country with those of another entity located elsewhere
C. to promote the application, convergence and use of International Financial Reporting Standards (IFRS) as a high quality reporting solution
D. to develop an International regulatory framework in the national jurisdictions of countries that produce accountants
正解：C

質問 2：
Financial markets have achieved operational efficiency when
A. past records are used to predict the future prices of goods.
B. the costs of financial transactions are kept as low as possible.
C. the price of stocks and shares are available accurately and quickly.
D. the cost of transactions is a reflection of the actual cost incurred.
正解：B

質問 3：
Which one of the following is an advantage of current purchasing power accounting?
A. It provides a stable monetary unit that values profit and capital.
B. It supposes that value of net assets clearly reflects general goods and services are bought once assets were released.
C. It provides a clear use of indices which approximates the measurement of value.
D. It enables raw data to be just easily verifiable but not auditable.
正解：A

質問 4：
Which of the following are the stated objectives of the International Accounting Standards Board (IASB)?
I)Enforce accounting standards.
II)Develop accounting standards.
III)Work for convergence of accounting standards.
A. I and II only
B. II and III only
C. I only
D. III only
正解：B

質問 5：
In a strong efficient market, the finance manager will
A. maximise the net present value of the firm's investments.
B. employ analysts to determine the best time to issue shares.
C. analyse historical data on takeover targets.
D. develop strategies to disclose the company's profit or loss.
正解：A

質問 6：
Which one of the following is an accurate definition of fair value of an asset?
A. The cost of replacing an asset with an identical item.
B. The amount yet to be written off over the remainder of the asset's useful life.
C. The price for which an asset could be sold net of disposal costs.
D. The price for which an asset could be sold in an orderly transaction between market participants at the measurement date.
正解：D

質問 7：
In individual countries, Generally Accepted Accounting Principles (GAAP) is primarily a combination of
A. national company law, national accounting standards and local stock exchange requirements.
B. national company law and national accounting standards.
C. national company law and local stock exchange requirements.
D. company law, accounting standards, local stock exchange requirements and international accounting standards.
正解：A

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CPA Australia CPA Financial Accounting and Reporting 認定 Financial-Accounting-and-Reporting 試験問題:

1. Which one of the following is not a function of the trustees of the International Financial Reporting Standards Foundation (IFRS Foundation)?

A) promoting the application of International Financial Reporting Standards (IFRSs)
B) providing suggestions on technical matters relating to accounting standards
C) appointing the members of the International Accounting Standards Board (IASB)
D) ensuring the financing of the International Accounting Standards Board (IASB)

2. Which one of the following statements is correct?

A) A statement of financial position explains the reasons for movement of assets and liabilities through the accounting period.
B) Current and non-current assets are shown as separate classifications in the statement of financial position.
C) Liabilities are future obligations that will cause outflow of resources embodying economic benefits.
D) Assets used for long-term operations are shown under working capital in the statement of financial position.

3. Which one of the following shows whether the financial statements of a company show a true and fair presentation of the financial performance of the company?

A) Director's Report
B) Auditor's Report
C) Statement of cash flows
D) Corporate Governance Statement

4. Which one of the following is not an Australian Securities Exchange (ASX) principle of good corporate governance?

A) Remunerate fairly and responsibly.
B) Respect the rights of shareholders.
C) Promote ethical and responsible decision-making.
D) Safeguard the environment.

5. Which one of the following would be recognised in the statement of profit or loss and other comprehensive income?

A) prepayment of expenses
B) inventory
C) employee wages
D) retained earnings

質問と回答：

質問 # 1
正解： B

質問 # 2
正解： B

質問 # 3
正解： B

質問 # 4
正解： D

質問 # 5
正解： C