Financial-Accounting-and-Reporting試験無料問題集（100題）「CPA Australia CPA Financial Accounting and Reporting 認定」

出題：1

According to the IASB Conceptual Framework, income is an increase in economic benefits in the form of I)inflows.
II)decreases of liabilities.
III)enhancements of assets.
IV)contributions from equity holders.

A. I, II and IV only

B. I, II and III only

C. I, III and IV only

D. II, III and IV only

正解：B 解答を投票する

出題：2

You assumed the role as the Chairperson of the Board of Directors of Daylight Ltd. As you start to write your first directors' report, which one of the following areas are you not required to include in your report?

A. Details regarding accounting policies pursued by Daylight in preparation of its financial statements.

B. Details regarding any significant changes to Daylight's state of affairs for the year that just ended.

C. Details of any dividends paid or proposed.

D. Review of operations of Daylight during the year just ended and any likely developments in the future that may impact Daylight.

正解：A 解答を投票する

出題：3

Which one of the following reports sets out how directors have run a company and if they implemented proper procedures to deal with matters like accountability, audits, directors' roles and responsibilities, internal controls and relations with shareholders?

A. corporate governance statement

B. corporate social responsibility report

C. director's report

D. chairman's statement

正解：A 解答を投票する

出題：4

An agent is answerable under the contract to the agent's principal and must account for the resources of the agent's principal and the money the agent has gained working on the principal's behalf. In the context of agency, this definition describes an agent's

A. fiduciary duty.

B. contract.

C. relationship.

D. accountability.

正解：D 解答を投票する

出題：5

A company sold some old operating equipment from its factory. After depreciation was accounted for, a small gain on sale was recorded. According to the revised IAS 1 Presentation of Financial Statements, this transaction will be shown as a separate item 'gain on sale of equipment'. This item will be shown in the statement of

A. financial position.

B. cash flow.

C. comprehensive income.

D. changes in equity.

正解：C 解答を投票する

出題：6

PLO Advertising Ltd (PLO) buys a new stretch limousine for $40 000. A number of individuals have expressed an interest in buying the limousine from PLO for $60 000. The board members decide that the limousine is worth between $65 000 and $70 000. What is the fair value of the limousine?

A. $40 000

B. $65 000

C. $60 000

D. $70 000

正解：C 解答を投票する

出題：7

The two fundamental qualitative characteristics of the financial information are

A. faithful representation and comparability.

B. relevance and faithful representation.

C. relevance and comparability.

D. verifiability and relevance.

正解：B 解答を投票する

出題：8

Which one of the following methods is not used for 'creative accounting'?

A. aggressive debt management

B. off balance sheet financing

C. profit smoothing

D. window dressing

正解：A 解答を投票する

出題：9

Which one of the following is an accurate definition of fair value of an asset?

A. The price for which an asset could be sold in an orderly transaction between market participants at the measurement date.

B. The price for which an asset could be sold net of disposal costs.

C. The amount yet to be written off over the remainder of the asset's useful life.

D. The cost of replacing an asset with an identical item.

正解：A 解答を投票する

出題：10

A statement of comprehensive income reports on

A. solvency.

B. changes in financial position.

C. financial position.

D. financial performance.

正解：D 解答を投票する

Financial-Accounting-and-Reporting試験無料問題集「CPA Australia CPA Financial Accounting and Reporting 認定」