FARの無料問題集（165題）、FAR認定試験参考書

AICPA FAR 問題集

試験コード：FAR

試験名称：CPA Financial Accounting and Reporting

最近更新時間：2024-04-25

問題と解答：全165問

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質問 1：
According to the FASB conceptual framework, the usefulness of providing information in financial
statements is subject to the constraint of:
A. Reliability.
B. Consistency.
C. Cost-benefit.
D. Representational faithfulness.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 2：
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
As a result of a production breakthrough, Quo determined that manufacturing equipment previously
depreciated over 15 years should be depreciated over 20 years.
List B (Select one)
A. Retroactive or retrospective restatement approach.
B. Prospective approach.
C. Cumulative effect approach.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 3：
According to the FASB conceptual framework, which of the following situations violates the concept of
reliability?
A. Financial statements are issued nine months late.
B. Financial statements include property with a carrying amount increased to management's estimate of
market value.
C. Data on segments having the same expected risks and growth rates are reported to analysts
estimating future profits.
D. Management reports to stockholders regularly refer to new projects undertaken, but the financial
statements never report project results.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Due to a decline in market price in the second quarter, Petal Co. incurred an inventory loss. The market
price is expected to return to previous levels by the end of the year. At the end of the year the decline had
not reversed. When should the loss be reported in Petal's interim income statements?
A. Ratably over the second, third, and forth [sic] quarters.
B. In the second quarter only.
C. Ratably over the third and fourth quarters.
D. In the fourth quarter only.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 5：
On January 1, 1991, Brecon Co. installed cabinets to display its merchandise in customers' stores.
Brecon expects to use these cabinets for five years. Brecon's 1991 multi-step income statement should
include:
A. One-fifth of the cabinet costs in cost of goods sold.
B. One-fifth of the cabinet costs in selling, general, and administrative expenses.
C. All of the cabinet costs in selling, general, and administrative expenses.
D. All of the cabinet costs in cost of goods sold.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 6：
The summary of significant accounting policies should disclose the:
A. Concentration of credit risk of all financial instruments by geographical region.
B. Terms for convertible debt to be exchanged for common stock.
C. Maturity dates of noncurrent debts.
D. Criteria for determining which investments are treated as cash equivalents.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 7：
Chester Corp. was a development stage enterprise from its inception on September 1, 1987 to December
3 1, 1988. The following information was taken from Chester's accounting records for the above period:

For the period September 1, 1987 to December 31, 1988, what amount should Chester report as net
loss?
A. $450,000
B. $ 50,000
C. $350,000
D. $150,000
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 8：
There are multiple active markets for a financial asset with different observable market prices:

There is no principal market for the financial asset. What is the fair value of the asset?
A. $72
B. $74
C. $71
D. $76
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 9：
During the second quarter of 1988, Buzz Company sold a piece of equipment at a $12,000 gain. What
portion of the gain should Buzz report in its income statement for the second quarter of 1988?
A. $4,000
B. $0
C. $6,000
D. $12,000
正解：D
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. A material loss should be presented separately as a component of income from continuing operations
when it is:

A) A cumulative effect type change in accounting principle.
B) Not unusual in nature but infrequent in occurrence.
C) Unusual in nature and infrequent in occurrence.
D) An extraordinary item.

2. Conn Co. reported a retained earnings balance of $400,000 at December 31, 1991. In August 1992, Conn
determined that insurance premiums of $60,000 for the three-year period beginning January 1, 1991, had
been paid and fully expensed in 1991. Conn has a 30% income tax rate. What amount should Conn report
as adjusted beginning retained earnings in its 1992 statement of retained earnings?

A) $428,000
B) $442,000
C) $440,000
D) $420,000

3. Thorpe Co.'s income statement for the year ended December 31, 1990, reported net income of $74,100.
The auditor raised questions about the following amounts that had been included in net income:

The loss from the fire was an infrequent but not unusual occurrence in Thorpe's line of business.
Thorpe's December 31, 1990, income statement should report net income of:

A) $81,600
B) $66,100
C) $87,000
D) $65,000

4. Which of the following statements regarding fair value is/are correct?
I. The fair value of an asset or liability is specific to the entity making the fair value measurement.
II. Fair value is the price to acquire an asset or assume a liability.
III. Fair value includes transportation costs, but not transaction costs.
IV. The price in the principal market for an asset or liability will be the fair value measurement.

A) III & IV
B) I & II
C) I & IV
D) II & III

5. What is the purpose of information presented in notes to the financial statements?

A) To provide recognition of amounts not included in the totals of the financial statements.
B) To provide disclosures required by generally accepted accounting principles.
C) To present management's responses to auditor comments.
D) To correct improper presentation in the financial statements.

質問と回答：

質問 # 1
正解： B

質問 # 2
正解： A

質問 # 3
正解： C

質問 # 4
正解： A

質問 # 5
正解： B