你可以點擊Goldmile-Infobiz的網站下載考古題的demo。PDF版和軟體版都有，事先體驗一下吧。讓我們親自檢驗一下考古題的品質吧。 Goldmile-Infobiz Admission Test的Financial-Accounting-Reporting參考資料考試培訓資料是專門為IT人士量身定做的培訓資料，是為幫助他們順利通過考試的。如果你還在惡補你的專業知識為考試做準備，那麼你就選錯了方式方法，這樣不僅費時費力，而且很有可能失敗，不過補救還來得及，趕緊去購買Goldmile-Infobiz Admission Test的Financial-Accounting-Reporting參考資料考試培訓資料，有了它，你將得到不一樣的人生，記住，命運是掌握在自己手中的。 經過考試認證數據中心顯示，Goldmile-Infobiz提供最準確和最新的IT考試資料，幾乎包括所有的知識點，是最好的自學練習題，幫助您快速通過Financial-Accounting-Reporting參考資料考試。
CPA Certification Financial-Accounting-Reporting Goldmile-Infobiz是個可以滿足很多客戶的需求的網站。
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Admission Test Financial-Accounting-Reporting參考資料 - 如果你考試失敗，我們會全額退款給你。
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Financial-Accounting-Reporting PDF DEMO:
QUESTION NO: 1
Several sources of GAAP consulted by an auditor are in conflict as to the application of an accounting principle. Which of the following should the auditor consider the most authoritative?
A. AICPA Technical Practice Aids.
B. FASB Technical Bulletins.
C. FASB Statements of Financial Accounting Concepts.
D. AICPA Accounting Interpretations.
Answer: B
QUESTION NO: 2
Coffey Corp.'s trial balance of Income Statement Accounts for the year ended December 31,
1988 as follows:
Coffey's income tax rate is 30%. The gain on debt extinguishment is considered a usual and recurring part of Coffey's operations. The hurricane is considered an unusual and infrequent event. Coffey prepares a multiple-step income statement for 1988.
Net income is:
A. $200,000
B. $168,000
C. $161,000
D. $140,000
Answer: D
QUESTION NO: 3
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: 4
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: 5
In the hierarchy of generally accepted accounting principles, APB Opinions have the same authority as AICPA:
A. Accounting Research Bulletins.
B. Statements of Position.
C. Industry Audit and Accounting Guides.
D. Issues Papers.
Answer: A
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Updated: May 28, 2022