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：2026-08-30

問題と解答：全165問

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質問 1：
The following information pertains to Aria Corp. and its divisions for the year ended December 31, 1988:

Aria and all of its divisions are engaged solely in manufacturing operations. Aria has a reportable segment
if that segment's revenue exceeds:
A. $260,000
B. $204,000
C. $200,000
D. $264,000
正解：A
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
Quo changed from FIFO to average cost to account for its raw materials and work in process inventories.
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 3：
Arpco, Inc., a for-profit provider of healthcare services, recently purchased two smaller companies and is
researching accounting issues arising from the two business combinations. Which of the following
accounting pronouncements are the most authoritative?
A. AICA Statements of Position.
B. FASB Statements of Financial Accounting Standards.
C. FASB Statements of Financial Accounting Concepts.
D. AICPA Industry and Audit Guides.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 4：
On January 1, 20X1, Pell Corp. purchased a machine having an estimated useful life of 10 years and no
salvage. The machine was depreciated by the double declining balance method for both financial
statement and income tax reporting. On January 1, 20X6, Pell changed to the straight-line method for
financial statement reporting but not for income tax reporting. Accumulated depreciation at December 31,
2 0X5, was $560,000. If the straight-line method had been used, the accumulated depreciation at
December 31, 20X5, would have been $420,000. Pell's enacted income tax rate for 20X6 and thereafter is
3 0%. The amount shown in the 20X6 income statement for the cumulative effect of changing to the
straight-line method should be:
A. $98,000 credit.
B. $140,000 credit.
C. $98,000 debit.
D. $0.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Which of the following must be included in a company's summary of significant accounting policies in the
notes to the financial statements?
A. Summary of long-term debt outstanding.
B. Description of current year equity transactions.
C. Schedule of fixed assets.
D. Revenue recognition policies.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Which of the following is not a valuation technique that can be used to measure the fair value of an asset
or liability?
A. The impairment approach.
B. The income approach.
C. The market approach.
D. The cost approach.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 7：
In 1990, Teller Co. incurred losses arising from its guilty plea in its first antitrust action, and from a
substantial increase in production costs caused when a major supplier's workers went on strike.
Which of these losses should be reported as an extraordinary item?

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 8：
An inventory loss from a market price decline occurred in the first quarter, and the decline was not
expected to reverse during the fiscal year. However, in the third quarter the inventory's market price
recovery exceeded the market decline that occurred in the first quarter. For interim financial reporting, the
dollar amount of net inventory should:
A. Not be affected in either the first quarter or the third quarter.
B. Decrease in the first quarter by the amount of the market price decline and increase in the third quarter
by the amount of the decrease in the first quarter.
C. Decrease in the first quarter by the amount of the market price decline and not be affected in the third
quarter.
D. Decrease in the first quarter by the amount of the market price decline and increase in the third quarter
by the amount of the market price recovery.
正解：C
解説: (Topexam メンバーにのみ表示されます)

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AICPA FAR 試験シラバストピック:

セクション	比重	目標
財務報告	30-40%	- 政府機関向けの会計要件に関する基礎的概念 - 営利企業および非営利組織向けの一般目的財務報告 - 財務諸表の作成と表示、開示、および財務比率
特定の貸借対照表勘定	30-40%	- 現金、売掛債権、棚卸資産、有形固定資産（PP&E）、および無形資産 - 負債、純資産取引、および関連する会計要件 - 投資および金融商品
特定の取引	25-35%	- リースおよびその他の重要な取引 - 会計上の変更および誤謬の訂正 - 収益認識および取引会計

AICPA CPA Financial Accounting and Reporting 認定 FAR 試験問題：

問題 #1

During 1990, Fuqua Steel Co. had the following unusual financial events occur:
. Bonds payable were retired five years before their scheduled maturity, resulting in a $260,000 gain.
Fuqua has frequently retired bonds early when interest rates declined significantly.
. A steel forming segment suffered $255,000 in losses due to hurricane damage. This was the fourth
similar loss sustained in a 5-year period at that location.
. A component of Fuqua's operations, steel transportation, was sold at a net loss of $350,000.
This was Fuqua's first divestiture of one of its operating segments.
Before income taxes, what amount should be disclosed as the gain (loss) from extraordinary items in
1 990?

A. $5,000
B. $(350,000)
C. $0
D. $(90,000)

問題 #2

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

問題 #3

On December 31, 20X2, the Board of Directors of Maxy Manufacturing, Inc. committed to a plan to
discontinue the operations of its Alpha division. Maxy estimated that Alpha's 20X3 operating loss would
be $500,000 and that the fair value of Alpha's facilities was $300,000 less than their carrying amounts.
The estimate for 20X3 turned out to be correct. Alpha's 20X2 operating loss was $1,400,000, and the
division was actually sold for $400,000 less than its carrying amount. Maxy's effective tax rate is 30%.
In its 20X3 income statement, what amount should Maxy report as loss from discontinued operations?

A. $600,000
B. $500,000
C. $350,000
D. $420,000

問題 #4

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

問題 #5

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.

解説：

問題 #1
正解： C

問題 #2
正解： A

問題 #3
正解： D

問題 #4
正解： B

問題 #5
正解： D