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CPA Australia Financial-Accounting-and-Reporting題庫上線 - 這也導致在IT行業工作的人越來越多。
通過Financial-Accounting-and-Reporting題庫上線認證考試好像是一件很難的事情。已經報名參加考試的你，現在正在煩惱應該怎麼準備考試嗎？如果是這樣的話，請看下面的內容，我現在告訴你通過Financial-Accounting-and-Reporting題庫上線考試的捷徑。可以讓你一次就通過考試的優秀的Financial-Accounting-and-Reporting題庫上線考試資料出現了。它就是Goldmile-Infobiz的Financial-Accounting-and-Reporting題庫上線考古題。如果你想輕鬆通過考試，那麼快來試試吧。
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Financial-Accounting-and-Reporting PDF DEMO:
QUESTION NO: 1
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: 2
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: 3
Which one of the following bodies makes accounting standards in Australia?
A. AASB
B. FRC
C. IASB
D. ASIC
Answer: A
QUESTION NO: 4
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: 5
Which accounting theory is best described by the statement 'An approach to accounting is one where a theory is thought of as a body of knowledge that explains and attempts to predict actual accounting practice'?
A. positive accounting theory
B. historical cost accounting theory
C. general accounting theory
D. normative accounting theory
Answer: A
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Updated: May 28, 2022