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CPA Certification Financial-Accounting-Reporting 因為這是一個可以保證一次通過考試的資料。
CPA Certification Financial-Accounting-Reporting考試題庫 - Certified Public Accountant (Financial Accounting & Reporting) Goldmile-Infobiz之所以能幫助每個IT人士，是因為它能證明它的能力。 周圍有很多朋友都通過了Admission Test的Financial-Accounting-Reporting 測試題庫認證考試嗎？他們都是怎麼做到的呢？就讓Goldmile-Infobiz的網站來告訴你吧。Goldmile-Infobiz的Financial-Accounting-Reporting 測試題庫考古題擁有最新最全的資料，為你提供優質的服務，是能讓你成功通過Financial-Accounting-Reporting 測試題庫認證考試的不二選擇，不要再猶豫了，快來Goldmile-Infobiz的網站瞭解更多的資訊，讓我們幫助你通過考試吧。
它就是Goldmile-Infobiz的Financial-Accounting-Reporting考試題庫考古題。這是一個高效率的資料，它可以在短時間內為考試做好準備。因為這個考古題的命中率非常高，只要你認真記住考古題裏面出現的問題和答案，那麼你就可以通過Financial-Accounting-Reporting考試題庫考試。
Admission Test Financial-Accounting-Reporting考試題庫 - Goldmile-Infobiz提供的考試練習題的答案是非常準確的。
你在擔心如何通過可怕的Admission Test的Financial-Accounting-Reporting考試題庫考試嗎？不用擔心，有Goldmile-Infobiz Admission Test的Financial-Accounting-Reporting考試題庫考試培訓資料在手，任何IT考試認證都變得很輕鬆自如。我們Goldmile-Infobiz Admission Test的Financial-Accounting-Reporting考試題庫考試培訓資料是Admission Test的Financial-Accounting-Reporting考試題庫考試認證準備的先鋒。
我相信不論在哪個行業工作的人都希望自己有很好的職業前景。當然在競爭激烈的IT行業裏面也不例外。
Financial-Accounting-Reporting PDF DEMO:
QUESTION NO: 1
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: 2
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: 3
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: 4
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: 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