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CPA Foundation Program Financial-Accounting-and-Reporting “如果放棄了，那比賽同時也就結束了。
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所以，Goldmile-Infobiz的CPA Australia Financial-Accounting-and-Reporting考試備考經驗考古題吧。
你已經看到Goldmile-Infobiz CPA Australia的Financial-Accounting-and-Reporting考試備考經驗考試認證培訓資料，是時候做出選擇了，你甚至可以選擇其他的產品，不過你要知道我們Goldmile-Infobiz帶給你的無限大的利益，也只有Goldmile-Infobiz能給你100%保證成功，Goldmile-Infobiz能讓你有個美好的前程，讓你以後在IT行業有更寬廣的道路可以走，高效率的工作在資訊技術領域。
有了最新詳細的題庫和答案，為您的Financial-Accounting-and-Reporting考試備考經驗考試做好充分的準備，我們將保證您在考試中取得成功。在購買前，您還可以下載我們提供的Financial-Accounting-and-Reporting考試備考經驗免費DEMO來試用，這是非常有效的學習資料。
Financial-Accounting-and-Reporting PDF DEMO:
QUESTION NO: 1
Which one of the following bodies makes accounting standards in Australia?
A. AASB
B. FRC
C. IASB
D. ASIC
Answer: A
QUESTION NO: 2
The International Accounting Standards Board's Conceptual Framework for Financial Reporting for the preparation and presentation of financial statements is concerned with the information needs of most users, but not for each possible user.
Which one of the following stakeholders would not be one of the users that the Conceptual
Framework is concerned about?
A. governments and regulatory bodies
B. members of the public who have small investment holdings in the company
C. a company's executive management
D. potential investors in the company
Answer: C
QUESTION NO: 3
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
QUESTION NO: 4
You assumed the role as the Chairperson of the Board of Directors of Daylight Ltd. As you start to write your first directors' report, which one of the following areas are you not required to include in your report?
A. Details of any dividends paid or proposed.
B. Details regarding accounting policies pursued by Daylight in preparation of its financial statements.
C. Details regarding any significant changes to Daylight's state of affairs for the year that just ended.
D. Review of operations of Daylight during the year just ended and any likely developments in the future that may impact Daylight.
Answer: B
QUESTION NO: 5
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
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Updated: May 28, 2022