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ホーム > Admission Test > CPA Certification > Financial-Accounting-Reporting

Admission Test Financial-Accounting-Reporting 問題集

Financial-Accounting-Reporting

試験コード：Financial-Accounting-Reporting

試験名称：Certified Public Accountant (Financial Accounting & Reporting)

最近更新時間：2024-04-25

問題と解答：全161問

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無料問題集Financial-Accounting-Reporting 資格取得

質問 1：
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.
Alpha's 20X2 operating loss was $1,400,000, and the division was actually sold for $400,000 less than its carrying amount in 20X3. Maxy's effective tax rate is 30%.
In its 20X2 income statement, what amount should Maxy report as loss from discontinued operations?
A. $1,190,000
B. $1,700,000
C. $980,000
D. $1,400,000
正解：A

質問 2：
According to the FASB conceptual framework, comprehensive income includes which of the following?

A. Option A
B. Option C
C. Option D
D. Option B
正解：D

質問 3：
On August 31, 1992, Harvey Co. decided to change from the FIFO periodic inventory system to the weighted average periodic inventory system. Harvey is on a calendar year basis. The cumulative effect of the change is determined:
A. As of January 1, 1992.
B. During 1992 by a weighted average of the purchases.
C. As of August 31, 1992.
D. During the eight months ending August 31, 1992, by a weighted average of the purchases.
正解：A

質問 4：
A statement of cash flows for a development stage enterprise:
A. Is not presented.
B. Is the same as that of an established operating enterprise and, in addition, shows cumulative amounts from the enterprise's inception.
C. Is the same as that of an established operating enterprise, but does not show cumulative amounts from the enterprise's inception.
D. Shows only cumulative amounts from the enterprise's inception.
正解：B

質問 5：
Which of the following statements is incorrect regarding the inputs that can be used to measure fair value?
I. Level I inputs are the most reliable fair value measurements and Level III inputs are the least reliable.
II. Level I measurements are quoted prices in active markets for identical or similar assets or liabilities.
III. A fair value measurement based on management assumptions only (no market data) would not be acceptable per GAAP.
IV. The level in the fair value hierarchy of a fair value measurement is determined by the level of the highest level significant input.
A. II, III, IV.
B. I, II, IV.
C. I only.
D. I, II, III, IV.
正解：A

質問 6：
During 1994, Orca Corp. decided to change from the FIFO method of inventory valuation to the weightedaverage method. Inventory balances under each method were as follows:

Orca's income tax rate is 30%.
Orca should report the cumulative effect of this accounting change as a(n):
A. Extraordinary item.
B. Component of income from continuing operations.
C. Component of income after extraordinary items.
D. Adjustment to beginning retained earnings.
正解：D

質問 7：
An extraordinary gain should be reported as a direct increase to which of the following?
A. Comprehensive income.
B. Net income.
C. Income from continuing operations, net of tax.
D. Income from discontinued operations, net of tax.
正解：B

質問 8：
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 A represents possible clarifications of these transactions as: a change in accounting principle, a change in accounting estimate, a correction of an error in previously presented financial statements, or neither an accounting change nor an accounting error.
Item to Be Answered
During 1993, Quo determined that an insurance premium paid and entirely expensed in 1992 was for the period January 1, 1992, through January 1, 1994.
List A (Select one)
A. Correction of an error in previously presented financial statements.
B. Neither an accounting change nor an accounting error.
C. Change in accounting principal.
D. Change in accounting estimate.
正解：A

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Admission Test Certified Public Accountant (Financial Accounting & Reporting) 認定 Financial-Accounting-Reporting 試験問題:

1. 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 1992 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 1992 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.


2. According to the FASB conceptual framework, the process of reporting an item in the financial statements of an entity is:

A) Recognition.
B) Realization.
C) Allocation.
D) Matching.


3. According to the FASB conceptual framework, which of the following is an essential characteristic of an asset?

A) An asset is obtained at a cost.
B) The claims to an asset's benefits are legally enforceable.
C) An asset is tangible.
D) An asset provides future benefits.


4. Gown, Inc. sold a warehouse and used the proceeds to acquire a new warehouse. The excess of the proceeds over the carrying amount of the warehouse sold should be reported as a(an):

A) Gain from discontinued operations, net of income taxes.
B) Part of continuing operations.
C) Reduction of the cost of the new warehouse.
D) Extraordinary gain, net of income taxes.


5. 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 1992 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 1992 financial statements.
Item to Be Answered
Quo sells extended service contracts on its products. Because related services are performed over several years, in 1993 Quo changed from the cash method to the accrual method of recognizing income from these service contracts.
List B (Select one)

A) Retroactive or retrospective restatement approach.
B) Prospective approach.
C) Cumulative effect approach.


質問と回答：

質問 # 1
正解： A		質問 # 2
正解： A		質問 # 3
正解： D		質問 # 4
正解： B		質問 # 5
正解： A

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