FAR無料問題集「AICPA CPA Financial Accounting and Reporting」

質問 1

According to the FASB conceptual framework, what does the concept of reliability in financial reporting
include?

（A）Certainty.

（B）Neutrality.

（C）Effectiveness.

（D）Precision.

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 2

According to the FASB conceptual framework, comprehensive income includes which of the following?

（A）Option D

（B）Option B

（C）Option C

（D）Option A

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 3

Which of the following types of entities are required to report on business segments?

（A）Joint ventures.

（B）Publicly-traded enterprises.

（C）Nonpublic business enterprises.

（D）Not-for-profit enterprises.

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 4

Which of the following should be reported as a prior period adjustment?

（A）Option D

（B）Option B

（C）Option C

（D）Option A

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 5

A planned volume variance in the first quarter, which is expected to be absorbed by the end of the fiscal
period, ordinarily should be deferred at the end of the first quarter if it is:

（A）Option D

（B）Option B

（C）Option C

（D）Option A

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 6

During 20X5, Dale Corp. made the following accounting changes:

What amount should be shown in the 20X5 retained earnings statement as an adjustment to the
beginning balance?

（A）$98,000

（B）$0

（C）$30,000

（D）$128,000

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 7

Lore Co. changed from the cash basis of accounting to the accrual basis of accounting during 1994. The
cumulative effect of this change should be reported in Lore's 1994 financial statements as a:

（A）Prior period adjustment resulting from the correction of an error.

（B）Prior period adjustment resulting from the change in accounting principle.

（C）Component of income after extraordinary item.

（D）Component of income before extraordinary item.

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 8

How should the effect of a change in accounting estimate be accounted for?

（A）By reporting pro forma amounts for prior periods.

（B）As a prior period adjustment to beginning retained earnings.

（C）In the period of change and future periods if the change affects both.

（D）By restating amounts reported in financial statements of prior periods.

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 9

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.

（A）I and III.

（B）I only.

（C）II and III.

（D）II only.

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

FAR 無料問題集「AICPA CPA Financial Accounting and Reporting」

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