Admission Test資格試験はそんなに難しいのですか？弊社の資料を利用したら、Financial-Accounting-Reporting試験は簡単になります。お客様に最高のAdmission Test問題集を入手させるために、我々は常に問題集の質を改善し、ずっと最新の試験のシラバスに応じて問題集を更新しています。我々のFinancial-Accounting-Reporting問題集の解答を暗記すれば、お客様は必ずこの試験に合格することができます。

我々のITの専門家たちが日も夜も努力して、最高のFinancial-Accounting-Reporting模擬問題集（Certified Public Accountant (Financial Accounting & Reporting)）を開発します。数年以来の努力を通して、今まで、弊社は自分のFinancial-Accounting-Reporting試験問題集に自信を持って、弊社の商品で試験に一発合格できるということを信じています。

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

1. Which of the following statements best describes an operating procedure for issuing a new Financial Accounting Standards Board (FASB) statement?

A) The emerging issues task force must approve a discussion memorandum before it is disseminated to the public.
B) A new statement is issued only after a majority vote by the members of the FASB.
C) The exposure draft is modified per public opinion before issuing the discussion memorandum.
D) A new FASB statement can be rescinded by a majority vote of the AICPA membership.

2. 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
Quo sells extended service contracts on its products. Because related services are performed over several years, in 1993 Quo changed from the cash method to the accrual method of recognizing income from these service contracts.
List B (Select one)

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

3. How should the effect of a change in accounting principle that is inseparable from the effect of a change in accounting estimate be reported?

A) As a correction of an error.
B) By restating the financial statements of all prior periods presented.
C) As a component of income from continuing operations.
D) By footnote disclosure only.

4. 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
Quo manufactures heavy equipment to customer specifications on a contract basis. On the basis that it is preferable, accounting for these long-term contracts was switched from the completed-contract method to the percentage-of-completion method.
List B (Select one)

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

5. In April 30, 20X4, Deer Corp. approved a plan to dispose of a component of its business. For the period January 1 through April 30, 20X4, the component had revenues of $500,000 and expenses of $800,000.
The assets of the component were sold on October 15, 20X4 at a loss. In its income statement for the year ended December 31, 20X4, how should Deer report the component's operations from January 1 to April 30, 20X4?

A) $300,000 should be reported as a loss from operations of a component and included in loss from discontinued operations.
B) $300,000 should be reported as part of the loss on disposal of a component and included as part of continuing operations.
C) $300,000 should be reported as an extraordinary loss.
D) $500,000 and $800,000 should be included with revenues and expenses, respectively, as part of continuing operations.

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