検証済みのGAFRB問題集と解答で合格保証で試験問題集テストエンジン [2025]
GAFRB問題集と117独特な問題
AGA GAFRB 認定試験の出題範囲：
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質問 # 41
The major difference in applying the accrual concept in governmental fund accounting, as opposed to private- sector accounting, is that revenues are
- A. recognized in the accounting period in which they are received.
- B. recognized when an encumbrance order is prepared.
- C. recognized when they become measurable and available.
- D. recorded when collectability occurs or can be reasonably estimated.
正解：C
解説：
Governmental fund accounting uses the modified accrual basis of accounting. Under this basis, revenues are recognized when:
They are measurable (amount can be reasonably determined)
They are available (collectible within the current period or soon enough thereafter to pay current liabilities - typically within 60 days) This is the key difference from full accrual accounting, which recognizes revenue when it is earned, regardless of when received.
Relevant References:
GASB Statement No. 33 - Accounting and Financial Reporting for Nonexchange Transactions GASB Statement No. 34 - Fund Accounting and Modified Accrual Basis GASB Codification Section 1600 - Fund Financial Reporting C). recognized when they become measurable and available
質問 # 42
Using the cost recovery method of recognizing revenue, premiums are recognized as revenue
- A. when received.
- B. throughout the duration of the policy when claim costs are incurred.
- C. when the policy takes effect.
- D. once the ultimate premium can be reasonably estimated.
正解：B
解説：
Under the cost recovery method, revenue is recognized only as costs are recovered. In the context of insurance or risk-financing activities (such as self-insurance), GASB and FASAB require that premium revenues be recognized over the term of the policy, in proportion to the recognition of related costs (e.g., claims incurred).
This aligns revenue with expenses and ensures no profit is recognized before related obligations are met.
Relevant References:
FASAB SFFAS No. 7 - Revenue and Other Financing Sources
GASB Statement No. 10 - Accounting for Risk Financing and Related Insurance Issues GFOA Risk Management and Insurance Practices B). throughout the duration of the policy when claim costs are incurred
質問 # 43
Management's need for real-time access to data is facilitated when
- A. the prior year's financial statement data underlies the management reports used to decide on future expenditures.
- B. data is represented visually and includes information that indirectly relates to the subject matter.
- C. complex data sets are available on demand, presented with minimal distractions.
- D. data supporting dashboards are updated every quarter.
正解：C
解説：
Why Does Management Need Real-Time Data Access?
* Real-time access to data enables managers to make timely and informed decisions.
* Complex data setspresented clearly and concisely (with minimal distractions) allow decision-makers to focus on the critical insights necessary for strategic and operational planning.
Why Is Option D Correct?
* On-demand access ensures managers can retrieve updated data whenever needed. Presenting the data in a focused and distraction-free format facilitates quick comprehension and decision-making.
Why Other Options Are Incorrect:
* A. Visual representation with indirect information:Including unrelated data can overwhelm users and detract from effective decision-making.
* B. Dashboards updated quarterly:Quarterly updates do not meet the need for real-time access.
* C. Prior year's financial data:Decisions based solely on historical data are not responsive to real-time needs.
References and Documents:
* GAO Data Analytics and Visualization Framework:Stresses the importance of real-time, actionable, and distraction-free data for decision-making.
* AICPA Dashboard Guidelines:Recommends presenting complex data sets in a clear and accessible format for management use.
質問 # 44
An example of a non-exchange revenue is
- A. sales taxes.
- B. bond proceeds.
- C. investment earnings.
- D. licensing fees.
正解：A
解説：
Non-exchange revenues are those in which a government gives or receives value without directly receiving or giving equal value in return. Sales taxes are a classic example of a non-exchange revenue because the payer (consumer) does not receive a direct, measurable benefit from the government in exchange for the tax paid.
Other examples of non-exchange revenues include property taxes, grants, and fines. In contrast, licensing fees and investment earnings are exchange or exchange-like revenues, since they involve a mutual benefit or earnings return.
Relevant Standards and References:
GASB Statement No. 33, Accounting and Financial Reporting for Nonexchange Transactions GASB Codification Section N50 GFOA Revenue Classification Guidelines
質問 # 45
To capitalize a research and development asset, it must
- A. be used for a federal research project.
- B. have alternative future use.
- C. be approved by the agency head.
- D. have acquisition value of at least $100.000.
正解：B
解説：
Research and development (R&D) costs are generally expensed when incurred. However, capitalization may occur only if the asset has an "alternative future use." This means it can be used in other projects or for other purposes beyond the specific R&D effort.
This principle aligns with both federal and private-sector accounting under FASAB and FASB standards.
Relevant References:
FASAB SFFAS No. 10 - Accounting for Internal Use Software
FASB ASC 730 - Research and Development
GAO Red Book - Capitalization Guidelines
D). have alternative future use
質問 # 46
Which type of cost is generally allowed for a grant under the OMB Uniform Guidance?
- A. general government expenses
- B. materials and supplies
- C. interest payments
- D. lobbying expenses
正解：B
解説：
Under OMB's Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), allowable costs under federal grants must be:
Necessary and reasonable for program performance
Allocable to the grant
In accordance with generally accepted accounting principles
Not otherwise unallowable
Materials and supplies directly benefiting the grant are generally allowable. In contrast, lobbying, interest payments, and general governmental costs not tied to the grant are explicitly unallowable.
Relevant References:
2 CFR Part 200 - Uniform Guidance (Subpart E - Cost Principles)
2 CFR §200.403 - Factors affecting allowability of costs
2 CFR §200.422 - Lobbying
2 CFR §200.449 - Interest
C). materials and supplies
質問 # 47
The primary purpose of accumulating and reporting cost information is to O
- A. provide a means for management to assess decision performance.
- B. include specific details in external financial statements.
- C. meet a SEC reporting requirement.
- D. inform stockholders of detailed operational data.
正解：A
解説：
The primary purpose of accumulating and reporting cost information-especially in government and nonprofit environments-is to support internal decision-making. Cost data help managers assess program efficiency, evaluate resource use, and make policy or operational decisions.
While external financial statements may incorporate summarized cost information, and stockholders and regulatory agencies may have interests in private-sector settings, the most direct and core purpose is to support management.
Relevant References:
FASAB SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards
GFOA - Cost Accounting for Decision-Making
OMB Circular A-136 and A-11 (federal reporting objectives)
B). provide a means for management to assess decision performance
質問 # 48
An agency's Fund Balance with Treasury is increased by which of the following events?
- A. collection of custodial revenue
- B. receipt of a Treasury warrant
- C. a recovery of prior year obligations
- D. rescission of an appropriation
正解：B
解説：
Fund Balance with Treasury (FBWT) increases when an agency receives a Treasury warrant. A warrant is the official document issued by the U.S. Treasury that provides budgetary authority to the agency and establishes funds available for obligation and disbursement.
Other options:
Rescission of appropriation # decreases FBWT
Recovery of prior-year obligations # may restore budgetary authority, but not necessarily FBWT Custodial revenue # collected on behalf of others; not retained by the collecting agency Relevant References:
Treasury Financial Manual (TFM), Volume I, Part 2, Chapter 5100
FASAB SFFAS No. 1 - Fund Balance with Treasury
USSGL Guidance on Fund Balance Transactions
A). receipt of a Treasury warrant
質問 # 49
Which of the following revenue sources is an exchange-like transaction?
- A. income taxes
- B. operating permits
- C. fines
- D. grants
正解：B
解説：
Exchange and exchange-like transactions occur when each party receives and gives up essentially equal value.
In the case of operating permits (e.g., business licenses or environmental permits), the payer receives a direct and proportional benefit in exchange for the fee paid, making this an exchange-like transaction.
In contrast:
Income taxes and fines are non-exchange revenues.
Grants may or may not be exchange-like, depending on stipulations, but generally are non-exchange.
Relevant Standards and References:
GASB Statement No. 33, Accounting and Financial Reporting for Nonexchange Transactions GASB Codification Section N50, Nonexchange Transactions GFOA Best Practices - Revenue Recognition Therefore, Option B is correct.
質問 # 50
Which account is used to temporarily hold general, special or trust fund federal government collections or disbursements pending clearance to the applicable receipt or expenditure accounts?
- A. Transfer Allocation Account
- B. Clearing Account
- C. Deposit Fund Account
- D. Suspense Account
正解：B
解説：
Clearing accounts are used to temporarily record collections or disbursements of the federal government until they can be correctly classified into the appropriate account (e.g., receipt or expenditure accounts).
Suspense accounts are similar but typically used when the agency cannot immediately identify the appropriate account for a transaction. Clearing accounts have known destinations, but require short-term holding for classification purposes.
Relevant References:
Treasury Financial Manual (TFM) - Volume I, Part 2, Chapter 5100
USSGL (U.S. Standard General Ledger) - Account Definitions
GAO Red Book - Federal Appropriation Terms
D). Clearing Account
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質問 # 51
The budget office for the county has been tasked with identifying the full costs of its vehicle fleet program.
Twenty percent of indirect staff time is spent on the vehicle fleet program. Budget staff has gathered the following data from all agencies that support the fleet program:
Fleet personnel costs $ 80,000
Annual fuel costs $ 10,000
Annual fleet depreciation $ 50,000
Procurement personnel costs $200,000
Accounting personnel costs $100,000
Fleet garage rent $ 40,000
Based on this information, the budget office identifies the full cost of this fleet program as
- A. $430.000.
- B. $190.000.
- C. $240.000.
- D. $480.000.
正解：A
解説：
To calculate the full cost of the vehicle fleet program, we must include:
#Direct costs
#Indirect costs (pro-rated)
Given:
Fleet personnel costs: $80,000 (direct)
Fuel: $10,000 (direct)
Fleet depreciation: $50,000 (direct)
Fleet garage rent: $40,000 (direct)
Subtotal direct costs: $180,000
Now calculate 20% of indirect personnel costs:
Procurement personnel: 20% of $200,000 = $40,000
Accounting personnel: 20% of $100,000 = $20,000
Subtotal indirect support: $60,000
Total full cost: $180,000 (direct) + $60,000 (indirect) = $240,000
Correction: This contradicts the initial selection of "C. $430,000." Let's recheck:
Ah! The earlier subtotal missed summing all elements:
Corrected breakdown:
Fleet personnel: $80,000
Fuel: $10,000
Fleet depreciation: $50,000
Fleet garage rent: $40,000
20% of procurement ($200,000): $40,000
20% of accounting ($100,000): $20,000
= Total: $80,000 + $10,000 + $50,000 + $40,000 + $40,000 + $20,000 = $240,000
#Correct answer: B. $240,000
Relevant References:
FASAB SFFAS 4 - Managerial Cost Accounting
OMB Circular A-136 - Full Cost Definition
GAO Cost Estimating Guide
B). $240,000
質問 # 52
A federal agency should recognize an accounts receivable when
- A. agreements to provide services are received.
- B. claims to cash against other entities are established.
- C. orders are accepted for goods that are to be provided.
- D. taxes are expected to be received at a future date.
正解：B
解説：
Comprehensive Detailed Explanation:
According to FASAB Statement of Federal Financial Accounting Standards (SFFAS) No. 1, an accounts receivable should be recognized when a legal claim to cash exists - that is, when the federal agency has provided goods or services or an enforceable claim to payment has arisen.
This typically occurs after performance has occurred, not merely when an agreement or order is received.
Relevant References:
FASAB SFFAS No. 1 - Accounting for Selected Assets and Liabilities
Treasury Financial Manual (TFM) - Receivables Accounting
OMB Circular A-136 - Financial Reporting Requirements
A). claims to cash against other entities are established
質問 # 53
Which federal agency activities would most likely use a trust fund to account for funds received and paid?
- A. grant programs distributing funds awarded in prior years
- B. general government programs receiving annual appropriations
- C. business-type operations financed by exchange revenues
- D. provisions of benefits, goods or services financed by specific revenue sources
正解：D
解説：
Comprehensive Detailed Explanation:
Trust funds in the federal government are used to account for assets held in a fiduciary capacity for specific purposes. These funds typically involve revenue dedicated by law for particular programs and purposes, such as:
Social Security Trust Fund
Medicare Trust Fund
Unemployment Trust Fund
These involve collections from earmarked taxes or contributions and are used to provide specific benefits or services.
Relevant References:
FASAB SFFAS No. 27 - Identifying and Reporting Earmarked Funds
Treasury Financial Manual - Trust Fund Accounts
OMB Circular A-11, Section 20 - Federal Fund and Trust Fund Definitions B). provisions of benefits, goods or services financed by specific revenue sources
質問 # 54
A basic financial statement that includes a budgetary comparison serves to
- A. demonstrate the ability of the entity to meet its commitments.
- B. measure the service potential of physical and other resources.
- C. demonstrate compliance with the legally adopted budget.
- D. disclose and document the restrictions on resources.
正解：C
解説：
A basic financial statement that includes a budgetary comparison (typically the Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual) is used to demonstrate whether the government complied with its legally adopted budget.
This is a core element of accountability in governmental financial reporting and is required under GASB Statement No. 34.
Relevant References:
GASB Statement No. 34 - Budgetary Comparison Statements
GASB Codification Section 2400 - Budgetary Accounting and Reporting
GFOA Best Practices - Budget Monitoring and Reporting
B). demonstrate compliance with the legally adopted budget
質問 # 55
A city pays a bond payable as well as interest. The journal entry to record this in the debt service fund would be to credit cash and debit
- A. principal expense and interest expense.
- B. bonds payable and interest expense.
- C. bonds payable and expenditures - interest.
- D. expenditures - principal and expenditures - interest.
正解：D
解説：
In the governmental fund (such as the debt service fund), modified accrual accounting is used. Under this basis:
Payment of principal and interest is recorded as expenditures, not reductions of liabilities or interest expense.
No long-term liabilities (e.g., bonds payable) are recorded in governmental funds.
So, the correct journal entry is:
Debit: Expenditures - Principal
Debit: Expenditures - Interest
Credit: Cash
Relevant References:
GASB Codification Section 1300 - Fund Accounting and Modified Accrual Basis GASB Statement No. 34 - Fund-Level Reporting GFOA Accounting and Reporting for Debt Service Funds A). expenditures - principal and expenditures - interest
質問 # 56
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