최신IFPUG Accredited Financial Examiner (AFE) - AFE무료샘플문제
문제1
A process designed to provide reasonable assurance about the achievement of the entity's objectives with regard to reliability of financial reporting, effectiveness and efficiency of operations is called:
A process designed to provide reasonable assurance about the achievement of the entity's objectives with regard to reliability of financial reporting, effectiveness and efficiency of operations is called:
정답: D
문제2
What are batched, and input control totals are established before delivery to data entry?
What are batched, and input control totals are established before delivery to data entry?
정답: C
문제3
The date on which the contract becomes effective is known as _.
The date on which the contract becomes effective is known as _.
정답: C
문제4
The two basic methods for billing premiums are:
The two basic methods for billing premiums are:
정답: A
문제5
The combined ratio is the sum of it:
The combined ratio is the sum of it:
정답: A
문제6
The loss reserve estimate is a significant estimate in the financial statements of an uninsured entity.
The loss reserve estimate is a significant estimate in the financial statements of an uninsured entity.
정답: B
문제7
A company that has its loans serviced, for whatever reason, is usually charged a servicer's fee. This fee is usually expressed:
A company that has its loans serviced, for whatever reason, is usually charged a servicer's fee. This fee is usually expressed:
정답: D
문제8
Which counterparts of duration and convexity are the first- and second order sensitivities of an equity market instrument to changes in the price of the underlying?
Which counterparts of duration and convexity are the first- and second order sensitivities of an equity market instrument to changes in the price of the underlying?
정답: B
문제9
All operations under common control are combined, intercompany balances and transactions are eliminated and the effects of minority interests are recorded through:
All operations under common control are combined, intercompany balances and transactions are eliminated and the effects of minority interests are recorded through:
정답: C
문제10
Spreading of risks among insurance entities is called:
Spreading of risks among insurance entities is called:
정답: D
문제11
is provided by original documents is more reliable than audit evidence
provided by photocopies or facsimiles.
is provided by original documents is more reliable than audit evidence
provided by photocopies or facsimiles.
정답: D
문제12
Which control includes the procedures for system design, including the acquisition of software packages, should encourage active participation by the accounting department and internal auditors?
Which control includes the procedures for system design, including the acquisition of software packages, should encourage active participation by the accounting department and internal auditors?
정답: A
문제13
To avoid double counting or omitting the effects of risks factors what should reflect assumptions that are consistent with those inherent in the cash flows?
To avoid double counting or omitting the effects of risks factors what should reflect assumptions that are consistent with those inherent in the cash flows?
정답: C
문제14
Accounting transactions that occur after the initial investment in a loan and during the period the loan is being serviced fall into two broad categories. Which one of the following is out of those categories?
Accounting transactions that occur after the initial investment in a loan and during the period the loan is being serviced fall into two broad categories. Which one of the following is out of those categories?
정답: A