GAFRB無料問題集「AGA Examination 2: Governmental Accounting, Financial Reporting and Budgeting (GAFRB)」

質問 1

Governmental funds reported $80 million current expenditures and $2 million capital outlays. The reconciliation of the Statement of Revenues. Expenditures, and Change in Fund Balance to the Statement of Activities starts with the total net change in fund balances in the governmental fund and

（A）$80 million in current expenditures is added.

（B）$80 million in current expenditures is subtracted.

（C）$S2 million in capital outlays is subtracted.

（D）$2 million in capital outlays is added.

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)

質問 2

At the beginning of the fiscal year a school district held the following capital assets:
What is the depreciation expense for the current year?

（A）$207.500

（B）$233.333

（C）$240.833

（D）$200.000

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 3

To capitalize a research and development asset, it must

（A）have acquisition value of at least $100.000.

（B）be approved by the agency head.

（C）have alternative future use.

（D）be used for a federal research project.

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

A government issues general obligation bonds at a premium. The associated amortization would be reported on the

（A）Statement of Activities as a component of depreciation expense.

（B）Statement of Activities as a component of interest expense.

（C）Statement of Revenues, Expenditures, and Changes in Fund Balance as a component of interest expenditures.

（D）Statement of Revenues, Expenditures, and Changes in Fund Balance as a component of depreciation expenditures.

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 specific operation of the government is funded by 60% from the general fund, 40% from specific revenues.
This should be reported in which fund?

（A）special revenue fund

（B）general fund

（C）capital projects fund

（D）internal service fund

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

The Government Management Reform Act of 1994 amended the CFO Act of 1990 to require

（A）unmodified audit opinions of the executive department financial statements.

（B）OMB approval of executive department financial statements.

（C）quarterly financial statements of executive departments.

（D）audited financial statements of the executive departments.

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)

質問 7

What organization establishes GAAP for federal agencies?

（A）FASAB

（B）FASB

（C）OMB

（D）GAO

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)

GAFRB 無料問題集「AGA Examination 2: Governmental Accounting, Financial Reporting and Budgeting (GAFRB)」

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