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CPA Foundation Program Financial-Accounting-and-Reporting Goldmile-Infobiz是可以帶你通往成功之路的網站。
當你選擇了Goldmile-Infobiz你就會真正知道你已經為通過CPA Australia Financial-Accounting-and-Reporting - CPA Financial Accounting and Reporting Exam信息資訊認證考試做好了準備。 Goldmile-Infobiz的線上培訓有著多年的經驗，可以為參加CPA Australia Financial-Accounting-and-Reporting 考試題庫 認證考試的考生提供高品質的學習資料，來能滿足考生的所有需求。在如今互聯網如此發達社會裏，選擇線上培訓已經是很普遍的現象。
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CPA Australia Financial-Accounting-and-Reporting信息資訊 - 為了明天的成功，選擇Goldmile-Infobiz是正確的。
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Financial-Accounting-and-Reporting PDF DEMO:
QUESTION NO: 1
The use of the principle of substance over form is found in which one of the following accounting treatments?
A. accounting for property, plant and equipment
B. accounting for non-current assets
C. accounting for inventories
D. accounting for finance leases
Answer: D
QUESTION NO: 2
Which one of the following statements is not correct in respect of manual accounting systems?
A. Productivity in manual systems is lower than computer systems.
B. Risk of error is greater and the quality of outputs is inferior.
C. It is easy to make corrections.
D. They are bulky to store compared to computer systems.
Answer: C
QUESTION NO: 3
Which one of the following is the correct treatment of sales?
A. Cash and credit sales are recorded in the receivables ledger prior to posting to the general ledger.
B. Credit sales are recorded in the receivables ledger prior to posting to the general ledger.
C. Cash sales are recorded in the receivables ledger prior to posting to the general ledger.
D. Credit sales are not recorded in the receivables ledger prior to posting to the general ledger.
Answer: B
QUESTION NO: 4
Which one of these is a key principle of good corporate governance?
A. non-disclosure of directors' agency relationship with the company
B. effective management of the employees of the company
C. restriction of shareholders' rights in decision-making
D. effective communication with shareholders
Answer: D
QUESTION NO: 5
Which one of the following practices is not considered creative accounting?
A. trading in derivatives
B. profit smoothing
C. aggressive earnings management
D. window dressing
Answer: A
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Updated: May 28, 2022