信頼できる売り上げ後のサービス

最高のFARテスト連続を提供することにおける世界的なリーダーとして、我々は大多数の消費者に包括的なサービスを提供することに専念して、そして統合されたサービスを構築するよう努めます。 さらに、FAR認定トレーニングアプリケーション、インタラクティブ共有、アフターサービスでも画期的な成果を上げました。 実際のところ、私たちの会社はすべてのクライアントのフィッティングソリューションに対する困難を考慮に入れています。 あなたが助けを必要とする限り、CPA Financial Accounting and Reportingガイドの連続に関する問題のいずれかに対処するための即時サポートを提供します。 いつでも利用可能です。 私たちの責任あるスタッフが質問に答えてくれます。

ハイパスレート

近年、FARテスト連続は好評を博しており、すべての献身的な努力で99％の合格率に達しています。 より多くの労働者がより高い自己啓発を進めるための強力なツールとして、FAR認定トレーニングは高度なパフォーマンスと人間中心の技術への情熱を追求し続けています。 さまざまな種類の受験者がCPA Financial Accounting and Reporting認定を受けるのをどのように手助けするかを理解するために多くの研究が行われてきました。 シラバスの変更および理論と実践における最新の動向に従って、CPA Financial Accounting and Reportingガイドの連続を修正して更新します。 私たちは、厳密な分析を通じて、近年のテストと業界の動向に基づいてFAR認定トレーニングを行います。

AICPA CPA Financial Accounting and Reporting 認定 FAR 試験問題:

1. 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
1 992 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
1 992 financial statements.
Item to Be Answered
Quo changed from FIFO to average cost to account for its raw materials and work in process inventories.
List B (Select one)

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

2. Which of the following statements is incorrect regarding the inputs that can be used to measure fair
value?
I. Level I inputs are the most reliable fair value measurements and Level III inputs are the least reliable.
II. Level I measurements are quoted prices in active markets for identical or similar assets or liabilities.
III. A fair value measurement based on management assumptions only (no market data) would not be
acceptable per GAAP.
IV. The level in the fair value hierarchy of a fair value measurement is determined by the level of the
highest level significant input.

A) I, II, IV.
B) I, II, III, IV.
C) II, III, IV.
D) I only.

3. Taft Corp. discloses supplemental industry segment information. The following information is available for
1 992:

Additional 1992 expenses, not included above, are as follows:
Indirect operating expenses $7,200
General corporate expenses 4,800
Segment C's 1992 operating profit was:

A) $3,200
B) $5,000
C) $2,000
D) $2,600

4. Which of the following information should be included in Melay, Inc.'s 1992 summary of significant
accounting policies?

A) Property, plant, and equipment is recorded at cost with depreciation computed principally by the
straight-line method.
B) Future common share dividends are expected to approximate 60% of earnings.
C) During 1992, the Delay component was sold.
D) Business segment 1992 sales are Alay $1M, Belay $2M, and Celay $3M.

5. According to the FASB conceptual framework, the objectives of financial reporting for business
enterprises are based on:

A) Reporting on management's stewardship.
B) Generally accepted accounting principles.
C) The needs of the users of the information.
D) The need for conservatism.

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