FAR 題庫具備高通過率

如果您不知道如何更有效的通過 AICPA FAR 考試，我給您一個建議是選擇一個良好的培訓網站，這樣可以起到事半功倍的效果。在這裏向廣大考生推薦這個最優秀的 AICPA 的 FAR 題庫參考資料，這是一個與真實考試一樣準確的練習題和答案相關的考試材料，也是一個能幫您通過 AICPA FAR 認證考試很好的選擇。如果您使用了我們網站的培訓工具，您將100%通過您的第一次參加的 AICPA 考試。

FAR 擬真試題覆蓋了真實的考試中的問題，已經成為考生通過 AICPA 的 FAR 考试的首選學習資料。AICPA FAR 考試主要用於具有較高水準的實施顧問能力，獲取 AICPA Certification 證書，以確保考生有一個堅實的專業基礎知識，有利於他們將此能力企業專業化。準備 AICPA 考試的考生，需要熟練了解 AICPA 的 FAR 擬真試題，快速完成測試，就能高效通過 AICPA 認證考試，為您節省大量的時間和精力。

提供免費試用 FAR 題庫資料

FAR 試題及答案作為試用，目前我們只提供PDF版本的試用DEMO，軟件版本只提供截圖。這樣一來您就知道最新的 AICPA FAR 培訓資料的品質，希望 AICPA FAR 考古題是廣大IT考生最佳的選擇。

我們為考生提供了只需要經過很短時間的學習就可以通過考試的 AICPA FAR 在線考題資料。FAR 題庫包含了實際考試中一切可能出現的問題。所以，只要考生好好學習 FAR 考古題，那麼通過 AICPA 認證考試就不再是難題了。

我們承諾使用 AICPA 的 FAR 考試培訓資料，確保考生在第一次嘗試中通過 AICPA 測試，這是互聯網裏最好的 FAR 培訓資料，在所有的培訓資料裏是佼佼者。AICPA FAR 不僅可以幫助您順利通過考試，還可以提高您的知識和技能，也有助於您的職業生涯在不同的條件下都可以發揮您的優勢，所有的國家一視同仁。

購買後，立即下載 FAR 題庫 (CPA Financial Accounting and Reporting): 成功付款後, 我們的體統將自動通過電子郵箱將您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

FAR 是高品質的題庫資料

還可以為客戶提供一年的免費線上更新服務，第一時間將最新的資料推送給客戶，讓客戶瞭解到最新的 AICPA FAR 考試資訊，所以本站不僅是個擁有高品質的題庫網站，還是個售後服務很好的網站。

FAR 題庫資料肯定是您見過的最好的學習資料。為什麼可以這麼肯定呢？因為再沒有像 AICPA 的 FAR 這樣的優秀的題庫資料，既是最好的題庫資料保證您通過 FAR 考試，又給您最優質的服務，讓客戶百分之百的滿意。我們的最新 AICPA FAR 試題及答案，為考生提供了一切您所需要的考前準備資料，關於 AICPA 考試的最新的 FAR 題庫，考生可以從不同的網站或書籍找到這些問題，但關鍵是邏輯性相連，AICPA 的 FAR 題庫問題及答案能第一次毫不費力的通過考試，獲得 AICPA Certification證書。

最新的 AICPA Certification FAR 免費考試真題:

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
As a result of a production breakthrough, Quo determined that manufacturing equipment previously
depreciated over 15 years should be depreciated over 20 years.
List B (Select one)

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

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

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

3. Advertising costs may be accrued or deferred to provide an appropriate expense in each period for:

A) Option B
B) Option C
C) Option A
D) Option D

4. Adam Corp. had the following infrequent transactions during 1989:
. A $190,000 gain on reacquisition and retirement of bonds. This material event is also considered
unusual for Adam Corp.
. A $260,000 gain on the disposal of a component of a business. Adam continues similar operations at
another location.
. A $90,000 loss on the abandonment of equipment.
In its 1989 income statement, what amount should Adam report as total infrequent net gains that are not
considered extraordinary?

A) $100,000
B) $170,000
C) $360,000
D) $450,000

5. 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 LIFO to FIFO to account for its finished goods inventory.
List B (Select one)

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

問題與答案：

問題 #1 答案： C

問題 #2 答案： B

問題 #3 答案： A

問題 #4 答案： B

問題 #5 答案： B