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：2025-09-30

問題と解答：全100問

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質問 1：
The amount of cash or cash equivalents that could currently be obtained by selling an asset in an orderly disposal, refers to which basis of measurement?
A. historical cost
B. present value
C. realisable value
D. current cost
正解：C

質問 2：
Which one of the following is not an advantage of accounting regulation?
A. It provides flexibility in the way accounting information is presented to users.
B. It instils public confidence in the accounting system employed in commerce and industry.
C. It provides quality of information in and across financial statements.
D. It provides the required accounting information to all necessary shareholders.
正解：A

質問 3：
Which one of the following is a benefit of developing financial reporting standards using a conceptual framework?
A. The financial statements based on these standards would be error-free.
B. A financial reporting environment based on standardised principles would be created.
C. The interpretation of financial reporting standards by anybody would be easy.
D. The interpretation of non-financial information is made easier.
正解：B

質問 4：
Which of the following represents a principal-agent relationship?
I.
shareholders-auditors
II.
shareholders-management
III.
security exchange-company
IV.
board of directors-employees
A. I, II and IV only
B. I, II, III and IV
C. I, II and III only
D. II, III and IV only
正解：A

質問 5：
Which of the following statements are correct in the context of accounting concepts and principles?
I)The going concern assumption requires that assets be carried at their cost values.
II)Prudence allows the creation of contingency reserves and more generous provisions.
III)Financial information is considered complete even if it excludes non-material information.
IV)Understandability does not require complex information to be excluded from financial reports.
A. I and III only
B. II and III only
C. II and IV only
D. III and IV only
正解：D

質問 6：
Which one of the following is the correct treatment of sales?
A. Credit sales are recorded in the receivables ledger prior to posting to the general ledger.
B. Cash and credit sales are recorded in the receivables ledger prior to posting to the general ledger.
C. Cash sales are recorded in the receivables ledger prior to posting to the general ledger.
D. Credit sales are not recorded in the receivables ledger prior to posting to the general ledger.
正解：A

質問 7：
When business managers seek detailed information about the profitability or efficiency of different parts of their operations, they would find the most useful information in
A. the company's accounting policies.
B. the annual financial report.
C. various management accounting reports.
D. financial statements as specified by IAS 1 Presentation of Financial Statements.
正解：C

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

1. A statement of comprehensive income reports on

A) changes in financial position.
B) financial performance.
C) financial position.
D) solvency.

2. The body that is part of the international standard-setting framework reporting to the International Financial Reporting Standards Foundation (IFRS Foundation) is the

A) Centre on Transnational Corporations.
B) International Accounting Standards Committee.
C) International Accounting Board.
D) International Accounting Standards Board.

3. In relation to financial statements, the 'true and fair override' indicates that

A) statements need not always be true and accurate.
B) accounting standards must be complied with under all circumstances.
C) departure is allowed from accounting standards under specific instances to show a fair presentation.
D) the true and fair requirement need not be complied with by certain industries.

4. Which one of the following statements is not correct in respect of manual accounting systems?

A) Productivity in manual systems is lower than computer systems.
B) Risk of error is greater and the quality of outputs is inferior.
C) They are bulky to store compared to computer systems.
D) It is easy to make corrections.

5. 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.

質問と回答：

質問 # 1
正解： B

質問 # 2
正解： D

質問 # 3
正解： C

質問 # 4
正解： D

質問 # 5
正解： B