GAFRBの無料問題集（117題）、GAFRB認定試験参考書

AGA GAFRB 問題集

試験コード：GAFRB

試験名称：Examination 2: Governmental Accounting, Financial Reporting and Budgeting (GAFRB)

最近更新時間：2025-07-05

問題と解答：全117問

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質問 1：
A city pays a bond payable as well as interest. The journal entry to record this in the debt service fund would be to credit cash and debit
A. bonds payable and interest expense.
B. bonds payable and expenditures - interest.
C. expenditures - principal and expenditures - interest.
D. principal expense and interest expense.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 2：
GASB establishes standards through a
A. vote of the majority of board members, after discussing the written and oral comments offered by interested parties on an exposure draft of a statement of proposed standards.
B. vote of the majority of board members, after discussing the results of a preliminary views document submitted by GASB staff.
C. unanimous vote of the board members, confirming that the standards would improve the usefulness of financial reports.
D. unanimous vote of the board members, after discussing the results of written and oral comments offered by interested parties on an exposure draft submitted by GASB staff.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 3：
An agency is developing a lee for services to cover all direct operating expenditures. Which of the following should be included in the fee calculation?
A. staffing, location rent, equipment depreciation
B. staffing, location rent, supplies
C. supplies, equipment depreciation, staffing
D. supplies, equipment depreciation, location rent
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 4：
According to GASB, when should landfill closure and post-closure costs be recognized?
A. every five years until the landfill is closed
B. when the landfill is closed
C. when payments for costs are made
D. each year the landfill is operating
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 5：
The PAR includes all of the following elements EXCEPT the
A. agency-head message.
B. financial section.
C. performance section.
D. demographic section.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Entity receivables are described as amounts that
A. a federal entity claims from other federal or non-federal entities that the federal entity is authorized to spend.
B. the entity collects on behalf of the U.S. government or other entities that the entity is not authorized to spend.
C. the entity collects on behalf of other federal entities and deposits directly with the U.S. Department of the Treasury.
D. the entity anticipates receiving via appropriate warrant from the U.S. Department of the Treasury.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 7：
The footnotes to audited financial statements disclose
A. information about the auditor's opinion on the financial statements.
B. the agency's performance metrics.
C. a summary of significant accounting policies.
D. the accounting principles used to prepare the financial statements.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 8：
A private bank provides a student loan that the government has insured against default. This is an example of
A. a secured loan.
B. loan insurance.
C. a Pell Grant.
D. a loan guarantee.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 9：
A federal agency submits its budget request to which of the following?
A. Congress
B. GAO
C. the U.S. Department of the Treasury
D. OMB
正解：D
解説: (Topexam メンバーにのみ表示されます)

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AGA Examination 2: Governmental Accounting, Financial Reporting and Budgeting (GAFRB) 認定 GAFRB 試験問題:

1. A special-purpose government is considered a primary government when it has any of the following characteristics EXCEPT that it

A) has a board determined via general election.
B) provides an ongoing financial benefit to another government entity.
C) relies on revenue projections from another government entity.
D) has the ability to levy taxes.

2. A federal entity would record a payment of a payable in which of the following journal entries?

A) Debit Delivered Orders-Obligations. Unpaid
Credit Delivered Orders-Obligations, Paid Debit Accounts Payable
Credit Fund Balance with Treasury
B) Debit Undelivered Order-Obligations, Unpaid
Credit Delivered Orders-Obligations, Paid Debit Accounts Payable
Credit Fund Balance with Treasury
C) Debit Commitments
Credit Delivered Orders-Obligations, Unpaid Debit Accounts Payable
Credit Fund Balance with Treasury
D) Debit Unapportioned Authorities
Credit Delivered Orders-Obligations, Paid Debit Accounts Payable
Credit Fund Balance with Treasury

3. A government issues general obligation bonds at a premium. The associated amortization would be reported on the

A) Statement of Revenues, Expenditures, and Changes in Fund Balance as a component of interest expenditures.
B) Statement of Revenues, Expenditures, and Changes in Fund Balance as a component of depreciation expenditures.
C) Statement of Activities as a component of depreciation expense.
D) Statement of Activities as a component of interest expense.

4. The legal congressional permission for an executive branch department or agency to enter into an obligation that will result in an immediate or future outlay is referred to as

A) a transfer authority.
B) a commitment authority.
C) a budget authority.
D) an expenditure authority.

5. Governmental funds reported $80 million current expenditures and $2 million capital outlays. The reconciliation of the Statement of Revenues. Expenditures, and Change in Fund Balance to the Statement of Activities starts with the total net change in fund balances in the governmental fund and

A) $2 million in capital outlays is added.
B) $80 million in current expenditures is added.
C) $S2 million in capital outlays is subtracted.
D) $80 million in current expenditures is subtracted.

質問と回答：

質問 # 1
正解： C

質問 # 2
正解： A

質問 # 3
正解： D

質問 # 4
正解： C

質問 # 5
正解： A