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最新的 CPA Foundation Program Financial-Accounting-and-Reporting 免費考試真題:
1. Which one of the following is a benefit of developing financial reporting standards using a conceptual framework?
A) A financial reporting environment based on standardised principles would be created.
B) The interpretation of non-financial information is made easier.
C) The financial statements based on these standards would be error-free.
D) The interpretation of financial reporting standards by anybody would be easy.
2. Which one of these is a key principle of good corporate governance?
A) restriction of shareholders' rights in decision-making
B) effective management of the employees of the company
C) non-disclosure of directors' agency relationship with the company
D) effective communication with shareholders
3. Which one of the following would be included in the statement of financial position?
A) distribution costs
B) gains on property valuations
C) deferred tax
D) depreciation
4. The ability of a company to pay its bills when and as they fall due is a measure of
A) economic value.
B) the true and fair view of the financial report.
C) solvency.
D) compliance with the conceptual framework.
5. The IASB evaluates the merits of adding a potential item to its agenda mainly by reference to the needs of
A) tax agencies.
B) regulatory authorities.
C) investors.
D) suppliers.
問題與答案:
問題 #1 答案: A | 問題 #2 答案: D | 問題 #3 答案: C | 問題 #4 答案: C | 問題 #5 答案: C |
80.169.34.* -
昨天我成功的通過了 Financial-Accounting-and-Reporting 考試,謝謝 Omniroute 提供的考古題,這個真的是真實有效的。