T7試験無料問題集（90題）「WorldatWork International Financial Reporting Standards for Compensation Professionals 認定」

出題：1

Profit-sharing and bonuses are an example of which kind of employee benefits?

A. Termination benefits

B. Post-employment benefits

C. Short-term benefits

D. Long-term benefits

正解：D 解答を投票する

出題：2

What is one of the main purposes of the International Financial Reporting Interpretations Committee (IFRIC)?

A. Provide advice to International Accounting Standards Board (IASB) on priorities

B. Monitor International Accounting Standards Board (IASB)'s effectiveness, raise funds, and approve budget

C. Provide guidance on reporting issues not specifically addressed in International Accounting Standards Board (IASB)'s standards

D. Discuss the roles and responsibilities of the International Accounting Standards Board (IASB) and its advisory groups

正解：C 解答を投票する

出題：3

What is the difference between the present value of defined benefit obligation and fair value of plan assets at the end of the reporting period called?

A. The financial position

B. The discount

C. The deficit or surplus

D. The present fair value

正解：C 解答を投票する

出題：4

The IAS 19 standard applies to which of the following groups of employees?

A. All full-time employees

B. Directors and management personnel

C. All employees except casual employees

D. All employees

正解：D 解答を投票する

出題：5

A statement of cash flows provides information on which of the following primary business activities of a company?

A. Cash inflows, cash outflows, payment of dividends

B. Operating, investing, and financing activities

C. Operating activities, cash inflows, cash outflows

D. Cash sales, investing activities, payment of dividends

正解：B 解答を投票する

出題：6

What are the main equity categories in a statement of stockholders' equity?

A. Investing activities and financing activities

B. Operating revenues and noncurrent assets

C. Revenue items and owners' equity

D. Retained earnings and treasury stock

正解：D 解答を投票する

出題：7

What are the expenses related to a company's financing and investing activities called?

A. Current liabilities

B. Non operating expenses

C. Noncurrent expenses

D. Operating expenses

正解：B 解答を投票する

出題：8

Predictive value is an ingredient of which of the following fundamental characteristics of information?

A. Relevance

B. Comparability

C. Complete

D. Neutral

正解：A 解答を投票する

出題：9

What is one of the primary purposes of the International Accounting Standards Board (IASB)?

A. To monitor International Accounting Standards Board (IASB) effectiveness

B. To appoint Standards Advisory Council (SAC) members

C. To align US standards and International Accounting Standards Board (IASB) standards

D. To develop a single set of high quality and enforceable global accounting standards

正解：D 解答を投票する

T7試験無料問題集「WorldatWork International Financial Reporting Standards for Compensation Professionals 認定」