T7問題集、WorldatWork実際の試験問題

質問 1

Which of the following is true of accrual accounting?

A. It entails recording income or expenditure only when money comes into or leaves the company

B. The recognition of revenue involves the receipt or payment of cash, while the recording of expense does not

C. It rests on a primary guiding principle, which is recognition

D. Neither the recognition of revenue nor the recording of expense necessarily involves the receipt or payment of cash

正解: D

質問 2

Current assets comprise assets that can be converted to cash. They must be converted within what time period?

A. Within a year

B. Within two years

C. Before the end of the fiscal year

D. Within a fiscal year

正解: A

質問 3

Which of the following describes the change in the net defined benefit liability (asset) during the period due to passage of time?

A. Time value of money

B. Past service cost

C. Net interest on the net defined benefit liability (asset)

D. Current service cost

正解: C

質問 4

IAS 19 classifies employee benefits into four main categories. Which of the following best represent those categories?

A. Wages, short-term benefits, bonuses, termination benefits

B. Wages, short-term benefits, long-term benefits, termination benefits

C. Wages, profit-sharing, bonuses, non-monetary bonuses

D. Short-term benefits, post-employment benefits, long-term benefits, termination benefits

正解: D

質問 5

Why is faithful representation important in accounting documentation?

A. It is useful if information represents what it purports to represent

B. It indicates that accountants have confirmed all of the data

C. It guarantees that all information is free from error

D. It ensures neutrality on the part of the company's accounting department

正解: A

質問 6

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. Less competition among exchanges

C. Reduce the number of cross-border capital flows

D. Create equity across the economies of different countries

正解: A

質問 7

What is the timing of revenue recognition?

A. When users have sufficient reasonable knowledge of business and financial accounting
matters to understand the information

B. When the company reports current and non-current classifications in its statement of financial position

C. When economic benefits are received by the company and reliable measurement of the amount of revenue is possible

D. When it is probable that future economic benefits will flow to the company and reliable measurement of the amount of revenue is possible

正解: D

質問 8

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. Post-employment benefits

B. Short-term benefits

C. Long-term benefits

D. Termination benefits

正解: B

質問 9

Which body has the sole responsibility for setting standards?

A. Standards Advisory Council (SAC)

B. International Financial Reporting Interpretations Committee (IFRIC)

C. International Accounting Standards Board (IASB)

D. Accounting Principles Board (APB)

正解: C

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