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CPA Certification Financial-Accounting-Reporting 那麼，應該怎麼辦才好呢？沒關係。
現在Goldmile-Infobiz為你提供一個有效的通過Admission Test Financial-Accounting-Reporting - Certified Public Accountant (Financial Accounting & Reporting)考古題分享認證考試的方法，會讓你感覺起到事半功倍的效果。 您是否感興趣想通過Financial-Accounting-Reporting 考試心得考試，然后開始您的高薪工作？Goldmile-Infobiz擁有最新研發的題庫問題及答案，可以幫助數百萬的考生通過Financial-Accounting-Reporting 考試心得考試并獲得認證。我們提供給您最高品質的Admission Test Financial-Accounting-Reporting 考試心得題庫問題及答案，覆蓋面廣，可以幫助考生進行有效的考前學習。
你可以現在網上免費下載我們Goldmile-Infobiz為你提供的部分Admission Test Financial-Accounting-Reporting考古題分享認證考試的考試練習題和答案。選擇了Goldmile-Infobiz，你不僅可以通過Admission Test Financial-Accounting-Reporting考古題分享認證考試，而且還可以享受Goldmile-Infobiz提供的一年免費更新服務。Goldmile-Infobiz還可以承諾假如果考試失敗，Goldmile-Infobiz將100%退款。
Admission Test Financial-Accounting-Reporting考古題分享 - Goldmile-Infobiz提供的培訓資料將是你的最佳選擇。
不需要大量的時間和金錢，僅需30個小時左右的特殊培訓，你就能輕鬆通過你的第一次參加的Admission Test Financial-Accounting-Reporting考古題分享 認證考試。Goldmile-Infobiz能為你提供與真實的考試題目有緊密相似性的考試練習題。
每個需要通過IT考試認證的考生都知道，這次的認證關係著他們人生的重大轉變，我們Goldmile-Infobiz提供的考試認證培訓資料是用超低的價格和高品質的擬真試題和答案來奉獻給廣大考生，我們的產品還具備成本效益，並提供了一年的免費更新期，我們認證培訓資料都是現成的。我們網站是答案轉儲的領先供應商，我們有你們需要的最新最準確的考試認證培訓資料，也就是答案和考題。
Financial-Accounting-Reporting PDF DEMO:
QUESTION NO: 1
Which of the following accounting pronouncements is the most authoritative?
A. FASB Technical Bulletin.
B. AICPA Statement of Position.
C. AICPA Accounting Principles Board Opinion.
D. FASB Statement of Financial Accounting Concepts.
Answer: C
QUESTION NO: 2
During the first quarter of 1993, Tech Co. had income before taxes of $200,000, and its effective income tax rate was 15%. Tech's 1992 effective annual income tax rate was 30%, but Tech expects its 1993 effective annual income tax rate to be 25%. In its first quarter interim income statement, what amount of income tax expense should Tech report?
A. $0
B. $60,000
C. $50,000
D. $30,000
Answer: C
QUESTION NO: 3
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
QUESTION NO: 4
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: 5
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
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Updated: May 28, 2022