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最新的 CPA Certification Financial-Accounting-Reporting 免費考試真題:

1. Gown, Inc. sold a warehouse and used the proceeds to acquire a new warehouse. The excess of the proceeds over the carrying amount of the warehouse sold should be reported as a(an):

A) Gain from discontinued operations, net of income taxes.
B) Extraordinary gain, net of income taxes.
C) Reduction of the cost of the new warehouse.
D) Part of continuing operations.

2. At December 31, 1998, Off-Line Co. changed its method of accounting for demo costs from writing off the costs over two years to expensing the costs immediately. Off-Line made the change in recognition of an increasing number of demos placed with customers that did not result in sales. Off-Line had deferred demo costs of $500,000 at December 31, 1997, $300,000 of which were to be written off in 1998 and the remainder in 1999. Off-Line's income tax rate is 30%. In its 1998 financial statements, what amount should Off-Line report as cumulative effect of change in accounting principle?

A) $0
B) $500,000
C) $200,000
D) $350,000

3. According to the FASB conceptual framework, the quality of information that helps users increase the likelihood of correctly forecasting the outcome of past or present events is called:

A) Representational faithfulness.
B) Predictive value.
C) Reliability.
D) Feedback value.

4. Due to a decline in market price in the second quarter, Petal Co. incurred an inventory loss. The market price is expected to return to previous levels by the end of the year. At the end of the year the decline had not reversed. When should the loss be reported in Petal's interim income statements?

A) In the fourth quarter only.
B) In the second quarter only.
C) Ratably over the second, third, and forth [sic] quarters.
D) Ratably over the third and fourth quarters.

5. A transaction that is unusual in nature and infrequent in occurrence should be reported separately as a component of income:

A) Before cumulative effect of accounting changes and before discontinued operations of a segment of a business.
B) After cumulative effect of accounting changes and before discontinued operations of a segment of a business.
C) After discontinued operations of a segment of a business.
D) After cumulative effect of accounting changes and after discontinued operations of a segment of a business.

問題與答案：

問題 #1 答案： D

問題 #2 答案： A

問題 #3 答案： B

問題 #4 答案： A

問題 #5 答案： C