WorldatWork T7 問題集

質問 1：
What are the usual and customary costs that a company incurs to support its main business called?
A. Operating expenses
B. Total expenses
C. Current liabilities
D. Current debt
正解：A

質問 2：
Employee benefits that are expected to be settled wholly before twelve months after the end of the annual reporting people in which the employee rendered the related service are considered what kind of benefits?
A. Termination benefits
B. Long-term benefits
C. Short-term benefits
D. Post-employment benefits
正解：C

質問 3：
Which characteristic requires a high degree of consensus among individuals on a given measurement?
A. Neutral
B. Comparability
C. Faithful representation
D. Verifiability
正解：D

質問 4：
Which of the following is the term that describes total net sales minus total expenses?
A. Total income
B. Operating expenses
C. Current assets
D. Net income
正解：D

質問 5：
Which of the following should be used when discounting a benefit in order to determine the present value of the defined benefit obligation and the current service cost?
A. Net present value
B. The corporate vision
C. Time value of money
D. Fair value
正解：A

質問 6：
When a company consumes the economic benefit arising from service provided by an employee in exchange for employee benefits, what is it considered in accounting terms?
A. The employee value proposition
B. A benefit
C. A cost
D. An expense
正解：D

質問 7：
When does a present obligation exist?
A. When a change in the company's informal practices would cause unacceptable damage to its relationship with employees
B. When the company has no realistic alternative but to make the payments
C. When the employee renders service
D. When the company recognizes the expected cost of profit-sharing and bonus payments
正解：B

質問 8：
Defined benefit pension commitments often represent a company's largest single financial liability. IAS 19 was amended as of January, 2014. What does this amendment require?
A. That surplus or deficit of a pension fund be detailed in the financial statement
B. That any existing deficit of a pension fund be detailed in the financial statement
C. That any projected deficit of a pension fund be detailed in the financial statement
D. That companies state whether they have a defined benefit or defined contribution plan in the financial statement
正解：A

質問 9：
Which of the following is a benefit of moving toward a single set of standards?
A. Greater comparability between companies equals lower cost to investors
B. Create equity across the economies of different countries
C. Less competition among exchanges
D. Reduce the number of cross-border capital flows
正解：A