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無料Financial-Accounting-and-Reporting試験問題Financial-Accounting-and-Reporting実際のリアル試験問題
質問 # 39
Which of the following statements are correct in the context of accounting concepts and principles?
I)The going concern assumption requires that assets be carried at their cost values.
II)Prudence allows the creation of contingency reserves and more generous provisions.
III)Financial information is considered complete even if it excludes non-material information.
IV)Understandability does not require complex information to be excluded from financial reports.
- A. II and IV only
- B. I and III only
- C. III and IV only
- D. II and III only
正解：C
質問 # 40
X was influenced by G Co's audit report and dividend declaration, and decided to invest in the securities of the company. What should X be cautious about before investing in the shares of the company?
X should be aware that
- A. the auditor's report refers to the company's prior year financials.
- B. the auditor's report is influenced by the directors.
- C. a declaration of dividend is the ultimate measure of a company's profitability.
- D. the declaration of dividends assures high earnings per share.
正解：A
質問 # 41
In an efficient market, normally if interest rates rise, share prices will
- A. fall in anticipation of a reversal in the interest rate cycle.
- B. fall since investors expect a higher return.
- C. rise since banks invest their increased profits.
- D. rise due to the overall positive sentiment.
正解：B
質問 # 42
In relation to financial statements, the 'true and fair override' indicates that
- A. statements need not always be true and accurate.
- B. the true and fair requirement need not be complied with by certain industries.
- C. accounting standards must be complied with under all circumstances.
- D. departure is allowed from accounting standards under specific instances to show a fair presentation.
正解：D
質問 # 43
Which of the following represents a principal-agent relationship?
I.
shareholders-auditors
II.
shareholders-management
III.
security exchange-company
IV.
board of directors-employees
- A. I, II, III and IV
- B. I, II and IV only
- C. I, II and III only
- D. II, III and IV only
正解：B
質問 # 44
Which one of the following would be included in a statement of financial position?
- A. proceeds from long term borrowings
- B. finance costs
- C. retained earnings
- D. cost of sales
正解：C
質問 # 45
Which one of the following is not an advantage of accounting regulation?
- A. It instils public confidence in the accounting system employed in commerce and industry.
- B. It provides the required accounting information to all necessary shareholders.
- C. It provides flexibility in the way accounting information is presented to users.
- D. It provides quality of information in and across financial statements.
正解：C
質問 # 46
To be relevant, financial information has to
I)be provided in a timely manner.
II)comply with the going concern assumption.
III)have predictive and/or confirmatory value.
IV)exclude computations that are difficult to understand.
- A. I and III only
- B. III and IV only
- C. I and II only
- D. II and III only
正解：A
質問 # 47
Which one of the following is an objective of the International Federation of Accountants (IFAC)?
- A. to establish high quality professional standards in accountancy
- B. to provide direction to the Financial Accounting Standards Board (FASB)
- C. to issue new international financial reporting standards (IFRS)
- D. to provide advice on accounting standards to the OECD
正解：A
質問 # 48
Which one of the following statements is correct?
- A. Australian accounting standards are based on the US GAAP.
- B. Accounting standards prescribe the possible accounting treatments.
- C. Accounting standards are developed and maintained using a consultative process with the OECD.
- D. Accounting standards provide the basic knowledge upon which the conceptual framework is developed.
正解：B
質問 # 49
Which one of the following contributes to an efficient capital market?
- A. information about the stock market can be obtained cheaply
- B. stock markets ensuring that companies do not overcharge for their products
- C. having stock markets in every country
- D. stock markets being managed by directors of companies that are listed on the stock market
正解：A
質問 # 50
Which one of the following bases of measurement is used to implement an approach to capital maintenance based on maintaining the operating capability of a business?
- A. fair value
- B. current value
- C. deprival value
- D. current purchasing power
正解：C
質問 # 51
The two fundamental qualitative characteristics of the financial information are
- A. verifiability and relevance.
- B. relevance and comparability.
- C. relevance and faithful representation.
- D. faithful representation and comparability.
正解：C
質問 # 52
The accounting policies used by companies must result in financial reports that are
- A. comparable with previous years' reports.
- B. signed by the CEO or equivalent.
- C. easy to read.
- D. independently audited.
正解：A
質問 # 53
Which one of the following statements differentiates semi-strong form efficiency from strong form efficiency in the context of the efficient market hypothesis?
- A. Semi-strong form efficiency reflects all past price movements whereas strong form efficiency reflects future share price movements.
- B. Semi-strong form efficiency does not reflect all publicly available information whereas strong form efficiency does incorporate all publicly available information.
- C. Semi-strong form efficiency does not reflect knowledge whereas strong form efficiency considers knowledge in addition to publicly available information and past price movements.
- D. Semi-strong form efficiency addresses operational efficiency whereas strong form efficiency aims to address allocative efficiency.
正解：C
質問 # 54
The International Federation of Accountants (IFAC) was established by
- A. the Organization for Economic Co-operation & Development.
- B. the International Accounting Standards Board.
- C. various professional accounting bodies.
- D. the United Nations.
正解：C
質問 # 55
A decrease in assets is most likely to be recognised in the financial report as
- A. a change in equity.
- B. a liability.
- C. revenue earned.
- D. an expense.
正解：D
質問 # 56
Restrictions on the scope of a specific accounting standard are stated in
- A. various Statements of Accounting Concepts (SACs) issued by the AASB.
- B. the explanatory materials provided by the AASB.
- C. the IASB's Conceptual Framework.
- D. that specific standard.
正解：D
質問 # 57
In applying accounting standards, an entity develops accounting policies that ensure that the financial statements present
- A. comparable and accurate financial information to all shareholders.
- B. understandable and clear financial information to all interested shareholders.
- C. relevant and correct financial information to all interested shareholders.
- D. relevant and reliable financial information.
正解：D
質問 # 58
Which one of the following includes social reporting guidelines?
- A. International Accounting Standards (IAS)
- B. Global Reporting Initiative (GRI)
- C. International Financial Reporting Standards (IFRS)
- D. Generally Accepted Accounting Principles (GAAP)
正解：B
質問 # 59
The objective of the International Accounting Standards Board (IASB) is to
- A. provide strategic advice to the International Financial Reporting Standards Advisory Council.
- B. set International Financial Reporting Standards.
- C. enforce International Financial Reporting Standards.
- D. oversee the standard setting process and International Financial Reporting Standards Advisory Council.
正解：B
質問 # 60
Which one of the following statements is correct about using judgement in the financial reporting process?
- A. A true and fair view cannot be assured if individual judgement is allowed.
- B. Judgement can be allowed in the statement of comprehensive income but not in the statement of financial position.
- C. Accountants should not be allowed to use their own judgement.
- D. Use of individual judgement is required to choose between alternative methods available within accounting standards.
正解：D
質問 # 61
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