OmgzlookはIT認定試験を受験した多くの人々を助けました。また、受験生からいろいろな良い評価を得ています。OmgzlookのFinancial-Accounting-Reporting合格対策問題集の合格率が100%に達することも数え切れない受験生に証明された事実です。 Omgzlookの試験トレーニング資料はAdmission TestのFinancial-Accounting-Reporting合格対策認定試験の１００パーセントの合格率を保証します。近年、IT領域で競争がますます激しくなります。 試験を申し込みたいあなたは、いまどうやって試験に準備すべきなのかで悩んでいますか。
CPA Certification Financial-Accounting-Reporting ここには、私たちは君の需要に応じます。
CPA Certification Financial-Accounting-Reporting合格対策 - Certified Public Accountant (Financial Accounting & Reporting) この認証を持っていたら、あなたは自分の夢を実現できます。 OmgzlookのAdmission TestのFinancial-Accounting-Reporting 模擬モード試験トレーニング資料は試験問題と解答を含まれて、豊富な経験を持っているIT業種の専門家が長年の研究を通じて作成したものです。その権威性は言うまでもありません。
この文は人々に知られています。試合と同じ、試験もそのどおりですよ。試験に準備する時間が十分ではないから、Financial-Accounting-Reporting合格対策認定試験を諦めた人がたくさんいます。
Admission Test Financial-Accounting-Reporting合格対策 - 弊社の商品が好きなのは弊社のたのしいです。
いろいろな人はAdmission TestのFinancial-Accounting-Reporting合格対策試験が難しいと言うかもしれませんが、我々OmgzlookはAdmission TestのFinancial-Accounting-Reporting合格対策試験に合格するのは易しいと言いたいです。我々実力が強いITチームの提供するAdmission TestのFinancial-Accounting-Reporting合格対策ソフトはあなたに満足させることができます。あなたは我々のAdmission TestのFinancial-Accounting-Reporting合格対策ソフトの無料のデモをダウンロードしてやってみて安心で購入できます。我々はあなたのIT業界での発展にヘルプを提供できると希望します。
Omgzlook を選択して１００％の合格率を確保することができて、もし試験に失敗したら、Omgzlookが全額で返金いたします。
Financial-Accounting-Reporting PDF DEMO:
QUESTION NO: 1
The effect of a change in accounting principle that is inseparable from the effect of a change in accounting estimate should be reported:
A. By restating the financial statements of all prior periods presented.
B. As a component of income from continuing operations, in the period of change and future periods if the change affects both.
C. As a separate disclosure after income from continuing operations, in the period of change and future periods if the change affects both.
D. As a correction of an error.
Answer: B
QUESTION NO: 2
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 A represents possible clarifications of these transactions as: a change in accounting principle, a change in accounting estimate, a correction of an error in previously presented financial statements, or neither an accounting change nor an accounting error.
Item to Be Answered
Quo manufactures heavy equipment to customer specifications on a contract basis. On the basis that it is preferable, accounting for these long-term contracts was switched from the completed-contract method to the percentage-of-completion method.
List A (Select one)
A. Neither an accounting change nor an accounting error.
B. Correction of an error in previously presented financial statements.
C. Change in accounting estimate.
D. Change in accounting principal.
Answer: D
QUESTION NO: 3
In open market transactions, Gold Corp. simultaneously sold its long-term investment in Iron
Corp. bonds and purchased its own outstanding bonds. The broker remitted the net cash from the two transactions.
Gold's gain on the purchase of its own bonds exceeded its loss on the sale of the Iron bonds. Assume the transaction to purchase its own outstanding bonds is unusual in nature and has occurred infrequently.
Gold should report the:
A. Effect of its own bond transaction as an extraordinary gain, and report the Iron bond transaction loss in income before extraordinary items.
B. Effect of its own bond transaction gain in income before extraordinary items, and report the Iron bond transaction as an extraordinary loss.
C. Net effect of the two transactions in income before extraordinary items.
D. Net effect of the two transactions as an extraordinary gain.
Answer: A
QUESTION NO: 4
Rock Co.'s financial statements had the following balances at December 31:
What amount should Rock report as comprehensive income for the year ended December 31?
A. $400,000
B. $520,000
C. $570,000
D. $420,000
Answer: B
QUESTION NO: 5
Arpco, Inc., a for-profit provider of healthcare services, recently purchased two smaller companies and is researching accounting issues arising from the two business combinations. Which of the following accounting pronouncements are the most authoritative?
A. AICPA Industry and Audit Guides.
B. AICA Statements of Position.
C. FASB Statements of Financial Accounting Concepts.
D. FASB Statements of Financial Accounting Standards.
Answer: D
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Updated: May 28, 2022