공부한 내용이 실제 점수로 이어지는지 궁금하신가요? KoreaDumps의 Financial-Accounting-Reporting 테스트 엔진은 Admission Test Certified Public Accountant (Financial Accounting & Reporting) 시험 환경을 재현하고 현재 실력으로 어느 정도의 점수를 받을 수 있는지도 확인해 줍니다.

Admission Test Financial-Accounting-Reporting 시험 개요:

Admission Test Financial-Accounting-Reporting 시험 요강 주제:

Financial-Accounting-Reporting 시험 준비, 자주 묻는 질문으로 정리했습니다

최신 CPA Certification Financial-Accounting-Reporting 무료샘플문제

문제 #1

During 1990, Fuqua Steel Co. had the following unusual financial events occur:
* Bonds payable were retired five years before their scheduled maturity, resulting in a $260,000 gain. Fuqua has frequently retired bonds early when interest rates declined significantly.
* A steel forming segment suffered $255,000 in losses due to hurricane damage. This was the fourth similar loss sustained in a 5-year period at that location.
* A component of Fuqua's operations, steel transportation, was sold at a net loss of $350,000.
This was Fuqua's first divestiture of one of its operating segments.
Before income taxes, what amount of gain (loss) should be reported separately as a component of income from continuing operations in 1990?

A. $260,000
B. $5,000
C. $(350,000)
D. $(255,000)

문제 #2

A transaction that is unusual in nature and infrequent in occurrence should be reported separately as a component of income:

A. Before cumulative effect of accounting changes and before discontinued operations of a segment of a business.
B. After discontinued operations of a segment of a business.
C. After cumulative effect of accounting changes and before discontinued operations of a segment of a business.
D. After cumulative effect of accounting changes and after discontinued operations of a segment of a business.

문제 #3

On August 31, 1992, Harvey Co. decided to change from the FIFO periodic inventory system to the weighted average periodic inventory system. Harvey is on a calendar year basis. The cumulative effect of the change is determined:

A. During the eight months ending August 31, 1992, by a weighted average of the purchases.
B. As of January 1, 1992.
C. During 1992 by a weighted average of the purchases.
D. As of August 31, 1992.

문제 #4

If a company is not presenting comparative financial statements, the correction of an error in the financial statements of a prior period should be reported, net of applicable income taxes, in the current:

A. Retained earnings statement as an adjustment of the opening balance.
B. Income statement after income from continuing operations and after extraordinary items.
C. Retained earnings statement after net income but before dividends.
D. Income statement after income from continuing operations and before extraordinary items.

문제 #5

According to the FASB conceptual framework, which of the following relates to both relevance and reliability?

A. Timeliness.
B. Comparability.
C. Feedback value.
D. Verifiability.

질문과 대답: