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. Which of the following is a generally accepted accounting principle that illustrates the practice of
conservatism during a particular reporting period?

A) Reporting investments with appreciated market values at market value.
B) Capitalization of research and development costs.
C) Reporting inventory at the lower of cost or market value.
D) Accrual of a contingency deemed to be reasonably possible.

2. Hyde Corp. has three manufacturing divisions, each of which has been determined to be a reportable
segment. In 1989, Clay division had sales of $3,000,000, which was 25% of Hyde's total sales, and had
operating costs of $1,900,000, as reported to the CFO. In 1989, Hyde incurred operating costs of
$ 500,000 that were not directly traceable to any of the divisions. In addition, Hyde incurred corporate
interest expense of $300,000 in 1989. In reporting segment information, what amount should be shown as
Clay's operating profit for 1989?

A) $900,000
B) $1,100,000
C) $975,000
D) $875,000

3. On November 1, 20X2, Smith Co. contracted to dispose of an industry segment. Throughout 20X2 the
segment had operating losses. These losses were expected to continue until the segment's disposition.
If a loss is projected on final disposition, how much of the operating losses should be included in the loss
from discontinued operations reported in Smith's 20X2 income statement?
I. Operating losses for the period January 1 to October 31, 20X2.
II. Operating losses for the period November 1 to December 31, 20X2.
III. Estimated operating losses for the period January 1 to February 28, 20X3.

A) I and III only.
B) II and III only.
C) I and II only.
D) II only.

4. A statement of cash flows for a development stage enterprise:

A) Is the same as that of an established operating enterprise, but does not show cumulative amounts from
the enterprise's inception.
B) Is not presented.
C) Is the same as that of an established operating enterprise and, in addition, shows cumulative amounts
from the enterprise's inception.
D) Shows only cumulative amounts from the enterprise's inception.

5. Which of the following qualifies as an operating segment?

A) North American segment, whose assets are 12% of the company's assets of all segments, and
management reports to the chief operating officer.
B) Eastern Europe segment, which reports its results directly to the manager of the European division,
and has 20% of the company's assets, 12% of revenues, and 11% of profits.
C) South American segment, whose results of operations are reported directly to the chief operating
officer, and has 5% of the company's assets, 9% of revenues, and 8% of the profits.
D) Corporate headquarters, which oversees $1 billion in sales for the entire company.

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