試験FAR トピック1 問題12 スレッド
AICPA FARのリアル試験問題集
問題 #: 12
トピック #: 1
問題 #: 12
トピック #: 1
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.
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.
おすすめの解答：C 解答を投票する
Choice "c" is correct. Il only.
The criteria for determining which investments are treated as "cash equivalents" is a method of
accounting policies that needs to be disclosed in the summary of significant accounting policies.
Choice "a" is incorrect. Management's intention to maintain or vary the "dividend payout ratio" is not an
"accounting policy."
Choices "b" and "d" are incorrect. Composition of the sales order backlog by segment is not an
"accounting policy."
The criteria for determining which investments are treated as "cash equivalents" is a method of
accounting policies that needs to be disclosed in the summary of significant accounting policies.
Choice "a" is incorrect. Management's intention to maintain or vary the "dividend payout ratio" is not an
"accounting policy."
Choices "b" and "d" are incorrect. Composition of the sales order backlog by segment is not an
"accounting policy."
Yamaki 2025-11-02 05:29:14
コメント
他人の解答コメントを賛成するのも、その解答に一票を入れることになります。したがって、すでに同じ意見の投票コメントが存在する場合、新規コメントをする代わりに賛成することもできます。
コメントを通報する
コメント中
今すぐ 新規登録 / ログイン （無料です）。