최신AGA Examination 2: Governmental Accounting, Financial Reporting and Budgeting (GAFRB) - GAFRB무료샘플문제
문제1
A federal agency submits its budget request to which of the following?
A federal agency submits its budget request to which of the following?
정답: C
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문제2
According to GASB, the costs of which of the following activities associated with internally generated computer software should be capitalized?
According to GASB, the costs of which of the following activities associated with internally generated computer software should be capitalized?
정답: B
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문제3
What is the annual projected sales tax revenue if in nine months the revenue earned is $26.5 million, and no other factors are known?
What is the annual projected sales tax revenue if in nine months the revenue earned is $26.5 million, and no other factors are known?
정답: A
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문제4
The roles of GASB and FASAB are to
The roles of GASB and FASAB are to
정답: B
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문제5
Congress plans to set up an activity within an agency that would:
* provide procurement services to other agencies;
* reimburse fees to the providing agency at a level that would cover the total estimated costs of the services.
The fees would be deposited in the providing agency's accounts and would remain available until expended, to carry out the purposes of the fund. This arrangement describes a
Congress plans to set up an activity within an agency that would:
* provide procurement services to other agencies;
* reimburse fees to the providing agency at a level that would cover the total estimated costs of the services.
The fees would be deposited in the providing agency's accounts and would remain available until expended, to carry out the purposes of the fund. This arrangement describes a
정답: A
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문제6
The unobligated balance of an appropriation is equal to the total unexpended appropriation, less the total amounts
The unobligated balance of an appropriation is equal to the total unexpended appropriation, less the total amounts
정답: A
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문제7
Depreciation is measured on the statewide financial statements using the
Depreciation is measured on the statewide financial statements using the
정답: B
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문제8
When a new combined government replaces the separate governments of a city and a county, this is an example of
When a new combined government replaces the separate governments of a city and a county, this is an example of
정답: D
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문제9
GAAP requires that the ACFR be accompanied by separate financial statements documenting
GAAP requires that the ACFR be accompanied by separate financial statements documenting
정답: A
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