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質問 # 201
An analysis of an entity's US $150,000 accounts receivable at year-end resulted in a US $5,000 ending balance for its allowance for uncollectible accounts and a bad debt expense of US $2,000. During the past year recoveries on bad debts previously written off were correctly recorded at US $500. If the beginning balance in the allowance for uncollectible accounts was US $4,700. What was the amount of accounts receivable written off as uncollectible during the year?
- A. US $2,200
- B. US $2,800
- C. US $1,800
- D. US $1,200
正解：A
解説：
Under the allowance method, uncollectible accounts are written off by a debit to the allowance account and a credit to accounts receivable. The US $500 bad debts is accounted for by a debit to accounts receivable and a credit to the allowance account. The US $2,000 bad debt expense is also credited to the allowance account. The amount of accounts receivable written off as uncollectible is US $2,200 [$5,000 ending allowance $4.700 beginning allowan,.8 + $500 recoveries + $2,000 bad debt expense)].
質問 # 202
The amortization of intangible assets with finite useful lives is justified by the:
- A. Economic entity assumption.
- B. Monetary unit assumption
- C. Historical cost assumption
- D. Going concern assumption.
正解：D
解説：
Every business is assumed to be a going concern that will continue operating indefinitely. Thus liquidation values are not important. For example if an entity is not a going concern, its intangible assets are reported at liquidation values, not at historical cost net of amortization.
質問 # 203
A cash flow hedge mitigates risk exposure due to variability in cash flows associated with which of the following?
- A. Option D
- B. Option A
- C. Option B
- D. Option C
正解：C
解説：
A cash flow hedge is a hedge of exposure to variability in cash flows that1) is due to a given risk associated with a recognized asset or liability or a highly probable forecast transaction and2) could affect profit or loss. A fair value hedge is a hedge of the exposure to changes in fair value of are recognized asset or liability or an unrecognized firm commitment. Thus, a cash flow hedge is associated with neither an unrecognized firm commitment nor a remotely possible forecast transaction.
Illustrated below is a perpetual inventory card for the current year.
Additional Information
The entity had no opening inventory.
The Items sold on March 15 were purchased on January 12.
The items sold on July 3 war purchased on May 5
質問 # 204
Which of the following borrowing options is an unsecured loan?
- A. Pledged accounts receivable.
- B. Second-mortgage financing from a bank.
- C. An issue of commercial paper.
- D. Asset-based financing.
正解：C
質問 # 205
Auditors often make use of computer programs that perform routine processing functions, such as sorting and merging. These programs are made available by computer companies and others and are specifically referred to:
- A. User programs.
- B. Utility programs.
- C. Supervisory programs.
- D. Compiler programs.
正解：B
解説：
Utility programs are provided by manufacturers of equipment to perform routine processing tasks required by both clients and auditors, such as extracting data, sorting, merging, and copying. Utility programs are pretested, are independent of the client's own programming efforts, and furnish useful information without the trouble of writing special programs for the engagement.
質問 # 206
What language interface would a database administrator use to establish the structure of database tables?
- A. Data definition language.
- B. Data query language.
- C. Data manipulation language.
- D. Data control language.
正解：A
解説：
The schema is a description of the overall logical structure of the database using data definition language DDL), which is the connection between the logical and physical structure of the database. DDL is used to define, or determine, the database.
質問 # 207
Which of the following is a product cost for a manufacturing company?
- A. Property taxes on a fact
- B. The salary of a sales manager.
- C. Depreciation on a salesperson's vehicle.
- D. Insurance on the corpor
正解：A
解説：
Product costs such as material, labor, and overhead attach to the product and are carried in future periods if the revenue from the product is recognized in subsequent periods.
Period costs are expensed immediately because no direct relationship between cost and revenue exists.
質問 # 208
Which of the following re a result of implementing an e-commerce system, which relies heavily on electronic data interchange and electronic funds transfer, for purchasing and billing?
- A. Higher inventory balances
- B. Higher accounts receivable
- C. Higher accounts payable
- D. Higher cash flow and treasury balances
正解：B
質問 # 209
A retrospective voluntary change in an accounting policy in the current period should be accounted for in comparative reports by:
- A. Presentation of pro forma comparative information.
- B. A line item on the current income statement for the cumulative effect of the change.
- C. An adjustment directly to equity balances for the first period presented and restatement of other comparative amounts.
- D. Note disclosure only in the current period.
正解：C
解説：
A voluntary change in accounting policy is applied retrospectively unless it is impracticable to determine period-specific effects or the cumulative effect. Retrospective application means adjusting the opening balances of equity for the first period presented and restating other comparative amounts.
質問 # 210
A competitive marketing strategy in which a firm specializes in serving customers overlooked or ignored by major competitors is called a:
- A. Market niche strategy.
- B. Market challenger strategy.
- C. I' Market follower strategy.
- D. Market leader strategy.
正解：A
解説：
Specializing in serving customers overlooked or ignored by major competitors is a market niche strategy. This strategy specializes along market, customer, product, or marketing mix lines.
質問 # 211
One department of an organization, Final Assembly, is purchasing subcomponents from another department, Materials Fabrication. The price that will be charged to Final Assembly by Materials Fabrication is to be determined. Outside market prices for the subcomponents are available. Which of the following is the most correct statement regarding a market-based transfer price?
- A. Corporate politics is more of a factor in a market-based transfer price than with other methods.
- B. Marginal production cost transfer prices provide incentives to use otherwise idle capacity.
- C. Overall long term competitiveness is enhanced with a market-based transfer price.
- D. Market transfer prices provide an incentive to use otherwise idle capacity.
正解：C
解説：
A transfer price is the price charged in an intercompany transaction. Market-based prices provide market discipline because efficient internal suppliers will tend to prosper, thereby enhancing the overall long-term competitiveness of the firm.
質問 # 212
Which of the following is most important for an internal auditor to check with regard to the database version?
- A. Verify whether access to database version information is appropriately restricted.
- B. Verify whether the database software version is supported by the vendor.
- C. Verify whether the organization uses the most recent database software version.
- D. Verify whether the database software version has been recently upgraded.
正解：D
質問 # 213
Which of the following is a risk that is higher when an electronic funds transfer EFT system is used?
- A. Improper change control procedures.
- B. Unauthorized access and activity.
- C. Insufficient online edit checks.
- D. Inadequate bad -ups and disaster recovery procedures.
正解：B
解説：
Unauthorized access to money transfer activities or data is an inherent and unique risk of EFT systems. An unauthorized person may attempt to read, alter, or delete information in data files or to enter authorized fund transfers. Hence, in the financial services industry, protection of confidential customer transactions is especially important. Moreover, unauthorized transfers subject a financial institution to a direct risk of serious loss.
質問 # 214
Which of the following is an example of two-factor authentication?
- A. The user's facial geometry and voice recognition.
- B. The user's password and a separate passphrase.
- C. The user's fingerprint and a personal Identification number.
- D. The user's key fob and a smart card.
正解：C
質問 # 215
Which of the following is an example of a smart device security control intended to prevent unauthorized users from gaining access to a device's data or applications?
- A. Rooting.
- B. Authentication.
- C. Anti-malware software.
- D. Spyware.
正解：B
質問 # 216
During the last year, an organization had an opening inventory of $300,000, purchases of $980,000, sales of
$1,850,000, and a gross margin of 40 percent. What is the closing inventory if the periodic inventory system is used?
- A. $540,000
- B. $170,000
- C. $280,000
- D. $300,000
正解：B
質問 # 217
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