質問 1:During 1992, Krey Co. increased the estimated quantity of copper recoverable from its mine. Krey uses
the units of production depletion method. As a result of the change, which of the following should be
reported in Krey's 1992 financial statements?
A. Option A
B. Option C
C. Option D
D. Option B
正解:B
解説: (Topexam メンバーにのみ表示されます)
質問 2:Which of the following should be disclosed for each reportable operating segment of an enterprise?
A. Option A
B. Option C
C. Option D
D. Option B
正解:A
解説: (Topexam メンバーにのみ表示されます)
質問 3:Which of the following information should be included in Melay, Inc.'s 1992 summary of significant
accounting policies?
A. Business segment 1992 sales are Alay $1M, Belay $2M, and Celay $3M.
B. During 1992, the Delay component was sold.
C. Property, plant, and equipment is recorded at cost with depreciation computed principally by the
straight-line method.
D. Future common share dividends are expected to approximate 60% of earnings.
正解:C
解説: (Topexam メンバーにのみ表示されます)
質問 4:According to the FASB conceptual framework, the objectives of financial reporting for business
enterprises are based on:
A. Generally accepted accounting principles.
B. Reporting on management's stewardship.
C. The needs of the users of the information.
D. The need for conservatism.
正解:C
解説: (Topexam メンバーにのみ表示されます)
質問 5:Which of the following types of entities are required to report on business segments?
A. Nonpublic business enterprises.
B. Joint ventures.
C. Publicly-traded enterprises.
D. Not-for-profit enterprises.
正解:A
解説: (Topexam メンバーにのみ表示されます)
質問 6:According to the FASB's conceptual framework, the process of reporting an item in the financial
statements of an entity is:
A. Recognition.
B. Realization.
C. Allocation.
D. Matching.
正解:A
解説: (Topexam メンバーにのみ表示されます)
質問 7:On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with
Quo's president and outside accountants, made changes in accounting policies, corrected several errors
dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List B represents the general accounting treatment
required for these transactions. These treatments are:
. Cumulative effect approach - Include the cumulative effect of the adjustment resulting from the
accounting change or error correction in the 1993 financial statements, and do not restate the 1992
financial statements.
. Retroactive or retrospective restatement approach - Restate the 1992 financial statements and adjust
1 992 beginning retained earnings if the error or change affects a period prior to 1992.
. Prospective approach - Report 1993 and future financial statements on the new basis but do not restate
1 992 financial statements.
Item to Be Answered
Quo changed from LIFO to FIFO to account for its finished goods inventory.
List B (Select one)
A. Retroactive or retrospective restatement approach.
B. Prospective approach.
C. Cumulative effect approach.
正解:A
解説: (Topexam メンバーにのみ表示されます)
質問 8:Terra Co.'s total revenues from its three operating segments were as follows:

Which operating segment(s) is (are) deemed to be reportable segments?
A. Lion, Monk, and Nevi.
B. Lion only.
C. None.
D. Lion and Monk only.
正解:A
解説: (Topexam メンバーにのみ表示されます)
質問 9:During a period when an enterprise is under the direction of a particular management, its financial
statements will directly provide information about:
A. Enterprise performance but not directly provide information about management performance.
B. Both enterprise performance and management performance.
C. Neither enterprise performance nor management performance.
D. Management performance but not directly provide information about enterprise performance.
正解:A
解説: (Topexam メンバーにのみ表示されます)
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AICPA CPA Financial Accounting and Reporting 認定 FAR 試験問題:
1. While preparing its 1991 financial statements, Dek Corp. discovered computational errors in its 1990 and
1 989 depreciation expense. These errors resulted in overstatement of each year's income by $25,000,
net of income taxes. The following amounts were reported in the previously issued financial statements:

Dek's 1991 net income is correctly reported at $180,000. Which of the following amounts should be
reported as prior period adjustments and net income in Dek's 1991 and 1990 comparative financial
statements?

A) Option A
B) Option C
C) Option D
D) Option B
2. Financial reporting by a development stage enterprise differs from financial reporting for an established
operating enterprise in regard to footnote disclosures:
A) And revenue and expense recognition principles.
B) And revenue recognition principles only.
C) Only.
D) And expense recognition principles only.
3. A development stage enterprise should use the same generally accepted accounting principles that apply
to established operating enterprises for:

A) Option A
B) Option C
C) Option D
D) Option B
4. Coffey Corp.'s trial balance of Income Statement Accounts for the year ended December 31, 1988 as
follows: Coffey's income tax rate is 30%. The gain on debt extinguishment is considered a usual and
recurring part of Coffey's operations. Coffey prepares a multiple-step income statement for 1988.

Income from operations before income tax is:
A) $190,000
B) $230,000
C) $240,000
D) $200,000
5. 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) $128,000
C) $0
D) $30,000
質問と回答:
質問 # 1 正解: B | 質問 # 2 正解: C | 質問 # 3 正解: A | 質問 # 4 正解: C | 質問 # 5 正解: A |