WorldatWork T7 問題集

質問 1：
Which of the following best defines the term "liability"?
A. Decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distributions to equity participants
B. A resource controlled by the entity as a result of past events and from which future
economic benefits are expected to flow to the entity
C. Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants
D. A present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits
正解：D

質問 2：
When an employee has provided service in exchange for benefits to be paid in the future, what is it considered in accounting terms?
A. The employee value proposition
B. A long term benefit
C. A noncurrent expense
D. A liability
正解：D

質問 3：
What is the main objective of IAS 19?
A. To prescribe the accounting and disclosure for employee benefits
B. To prescribe the timing of payments
C. To draw a distinction between long and short term benefits
D. To draw a distinction between a defined contribution and defined benefit plan
正解：A

質問 4：
The concept that numbers and descriptions must match what really existed or happened is represented by which fundamental qualitative characteristic?
A. Complete
B. Relevance
C. Faithful representation
D. Predictive value
正解：C

質問 5：
Current assets comprise assets that can be converted to cash. They must be converted within what time period?
A. Before the end of the fiscal year
B. Within a year
C. Within two years
D. Within a fiscal year
正解：B

質問 6：
What are the changes in the present value of the defined benefits obligation that result from experience adjustments or the effects of changes in actuarial assumptions called?
A. Time value of money
B. Current service cost
C. Actuarial gains and losses
D. Net interest on the net defined benefit liability (asset)
正解：C

質問 7：
What is the purpose of a statement of cash flow?
A. To show details of the nature of a company's operating activities in a manner which is useful for users of the statement
B. To reconcile the beginning and ending balances of stockholders' equity in a manner which is useful for users of the statement
C. To show liability and equity and the manner in which those funds are employed in a manner which is useful for users of the statement
D. To account for changes in cash during the accounting period in a manner which is useful for users of the statement
正解：D

質問 8：
Which of the following is a disadvantage of reporting assets at historical cost?
A. Historical cost is subject interpretation, and therefore to bias
B. Historical cost is not verifiable
C. Historical cost is not particularly relevant to most readers
D. Historical cost is not objective
正解：C

質問 9：
Employee benefits that are not short-term, post-employment or termination benefits are considered what kind of benefits?
A. Termination benefits
B. Long-term benefits
C. Short-term benefits
D. Post-employment benefits
正解：B