在21世紀這個IT行業如此輝煌的時代，競爭是很激烈的。理所當然的，在IT行業中CPA Australia Financial-Accounting-and-Reporting題庫分享認證考試成為了一個很熱門的考試。報名參加考試的人越來越多，並且能通過這個認證考試也是那些雄心勃勃的IT專業人士的夢想。 獲得Financial-Accounting-and-Reporting題庫分享認證是IT職業發展有利保证，而Goldmile-Infobiz公司提供最新最準確的Financial-Accounting-and-Reporting題庫分享題庫資料，幾乎包含真實考試的所有知識點，借助我們的學習資料，您不必浪費時間去閱讀過多的參考書籍，只需要花費一定的時間去學習我們的CPA Australia Financial-Accounting-and-Reporting題庫分享題庫資料。本站提供PDF版本和軟件本版的Financial-Accounting-and-Reporting題庫分享題庫，PDF版本的方便打印，而對于軟件版本的CPA Australia Financial-Accounting-and-Reporting題庫分享題庫可以模擬真實的考試環境，方便考生選擇。 Goldmile-Infobiz是可以帶你通往成功之路的網站。
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Financial-Accounting-and-Reporting PDF DEMO:
QUESTION NO: 1
Which one of the following is not an advantage of accounting regulation?
A. It instils public confidence in the accounting system employed in commerce and industry.
B. It provides quality of information in and across financial statements.
C. It provides the required accounting information to all necessary shareholders.
D. It provides flexibility in the way accounting information is presented to users.
Answer: D
QUESTION NO: 2
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
QUESTION NO: 3
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: 4
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: 5
Which one of the following bodies makes accounting standards in Australia?
A. AASB
B. FRC
C. IASB
D. ASIC
Answer: A
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Updated: May 28, 2022