PassTestのFinancial-Accounting-Reporting問題集はPDF版、Desktop Test Engine、Online Test Engineの3つの形式から学習スタイルに合わせて選べます。印刷して手元で確認したい方も、Admission Test Certified Public Accountant (Financial Accounting & Reporting)の本番環境を再現した模擬試験で腕試ししたい方も、自分に合った方法で161問の演習に取り組めます。

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Admission Test Certified Public Accountant (Financial Accounting & Reporting)の疑問にお答えします

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

問題 #1

Tanker Oil Co., a development stage enterprise, incurred the following costs during its first year of operations:

Tanker had no revenue during its first year of operation. What amount may Tanker capitalize as organizational costs?

A. $95,000
B. $55,000
C. $0
D. $115,000

問題 #2

During the first quarter of the calendar year, Worth Co. had income before taxes of $100,000, and its effective income tax rate was 15%. Worth's effective annual income tax rate for the previous year was 30%. Worth expects that its effective annual income tax rate for the current year will be 25%. The statutory tax rate for the current year is 35%. In its first quarter interim income statement, what amount of income tax expense should Worth report?

A. $35,000
B. $30,000
C. $15,000
D. $25,000

問題 #3

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.

問題 #4

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

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

問題 #5

What are the Statements of Financial Accounting Concepts intended to establish?

A. The meaning of "Present fairly in accordance with generally accepted accounting principles."
B. Generally accepted accounting principles in financial reporting by business enterprises.
C. The hierarchy of sources of generally accepted accounting principles.
D. The objectives and concepts for use in developing standards of financial accounting and reporting.

解説：