Admission Test CPA Certification Financial-Accounting-Reporting

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Admission Test Financial-Accounting-Reporting 試験シラバストピック:

Admission Test Certified Public Accountant (Financial Accounting & Reporting) 認定 Financial-Accounting-Reporting 試験問題：

問題 #1
What information should a public company present about revenues from its reporting segments?

A. Disclose separately the amount of sales to unaffiliated customers but not the amount of intracompany sales between geographic areas.
B. No disclosure of revenues from foreign operations need be reported.
C. Disclose separately the amount of sales to unaffiliated customers and the amount of intracompany sales.
D. Disclose as a combined amount sales to unaffiliated customers and intracompany sales between geographic areas.

問題 #2
Foy Corp. failed to accrue warranty costs of $50,000 in its December 31, 1992, financial statements. In addition, a $30,000 change from straight-line to accelerated depreciation was made at the beginning of 1993. Both the $50,000 and the $30,000 are net of related income taxes. What amount should Foy report as prior period adjustments in 1993?

A. $30,000
B. $80,000
C. $50,000
D. $0

問題 #3
An extraordinary item should be reported separately on the income statement as a component of income:

A. Option A
B. Option C
C. Option D
D. Option B

問題 #4
What are the Statements of Financial Accounting Concepts intended to establish?

A. Generally accepted accounting principles in financial reporting by business enterprises.
B. The objectives and concepts for use in developing standards of financial accounting and reporting.
C. The meaning of "Present fairly in accordance with generally accepted accounting principles."
D. The hierarchy of sources of generally accepted accounting principles.

問題 #5
On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with Quo's president and outside accountants, made changes in accounting policies, corrected several errors dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List B represents the general accounting treatment required for these transactions. These treatments are:
* Cumulative effect approach - Include the cumulative effect of the adjustment resulting from the accounting change or error correction in the 1993 financial statements, and do not restate the 1992 financial statements.
* Retroactive or retrospective restatement approach - Restate the 1992 financial statements and adjust 1992 beginning retained earnings if the error or change affects a period prior to 1992.
* Prospective approach - Report 1993 and future financial statements on the new basis but do not restate 1992 financial statements.
Item to Be Answered
As a result of a production breakthrough, Quo determined that manufacturing equipment previously depreciated over 15 years should be depreciated over 20 years.
List B (Select one)

A. Retroactive or retrospective restatement approach.
B. Prospective approach.
C. Cumulative effect approach.

解説：