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Financial-Accounting-Reporting PDF DEMO:
QUESTION NO: 1 In September 1996, Koff Co.'s operating plant was destroyed by an earthquake. Earthquakes are rare in the area in which the plant was located. The portion of the resultant loss not covered by insurance was $700,000. Koff's income tax rate for 1996 was 40%. In its 1996 income statement, what amount should Koff report as extraordinary loss? A. $0 B. $700,000 C. $420,000 D. $280,000 Answer: C
QUESTION NO: 2 During the first quarter of 1993, Tech Co. had income before taxes of $200,000, and its effective income tax rate was 15%. Tech's 1992 effective annual income tax rate was 30%, but Tech expects its 1993 effective annual income tax rate to be 25%. In its first quarter interim income statement, what amount of income tax expense should Tech report? A. $0 B. $60,000 C. $50,000 D. $30,000 Answer: C
QUESTION NO: 3 Which of the following accounting pronouncements is the most authoritative? A. FASB Technical Bulletin. B. AICPA Statement of Position. C. AICPA Accounting Principles Board Opinion. D. FASB Statement of Financial Accounting Concepts. Answer: C
QUESTION NO: 4 Arpco, Inc., a for-profit provider of healthcare services, recently purchased two smaller companies and is researching accounting issues arising from the two business combinations. Which of the following accounting pronouncements are the most authoritative? A. AICPA Industry and Audit Guides. B. AICA Statements of Position. C. FASB Statements of Financial Accounting Concepts. D. FASB Statements of Financial Accounting Standards. Answer: D
QUESTION NO: 5 In open market transactions, Gold Corp. simultaneously sold its long-term investment in Iron Corp. bonds and purchased its own outstanding bonds. The broker remitted the net cash from the two transactions. Gold's gain on the purchase of its own bonds exceeded its loss on the sale of the Iron bonds. Assume the transaction to purchase its own outstanding bonds is unusual in nature and has occurred infrequently. Gold should report the: A. Effect of its own bond transaction as an extraordinary gain, and report the Iron bond transaction loss in income before extraordinary items. B. Effect of its own bond transaction gain in income before extraordinary items, and report the Iron bond transaction as an extraordinary loss. C. Net effect of the two transactions in income before extraordinary items. D. Net effect of the two transactions as an extraordinary gain. Answer: A
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Updated: May 28, 2022
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Financial-Accounting-Reporting PDF DEMO:
QUESTION NO: 1 In September 1996, Koff Co.'s operating plant was destroyed by an earthquake. Earthquakes are rare in the area in which the plant was located. The portion of the resultant loss not covered by insurance was $700,000. Koff's income tax rate for 1996 was 40%. In its 1996 income statement, what amount should Koff report as extraordinary loss? A. $0 B. $700,000 C. $420,000 D. $280,000 Answer: C
QUESTION NO: 2 During the first quarter of 1993, Tech Co. had income before taxes of $200,000, and its effective income tax rate was 15%. Tech's 1992 effective annual income tax rate was 30%, but Tech expects its 1993 effective annual income tax rate to be 25%. In its first quarter interim income statement, what amount of income tax expense should Tech report? A. $0 B. $60,000 C. $50,000 D. $30,000 Answer: C
QUESTION NO: 3 Which of the following accounting pronouncements is the most authoritative? A. FASB Technical Bulletin. B. AICPA Statement of Position. C. AICPA Accounting Principles Board Opinion. D. FASB Statement of Financial Accounting Concepts. Answer: C
QUESTION NO: 4 Arpco, Inc., a for-profit provider of healthcare services, recently purchased two smaller companies and is researching accounting issues arising from the two business combinations. Which of the following accounting pronouncements are the most authoritative? A. AICPA Industry and Audit Guides. B. AICA Statements of Position. C. FASB Statements of Financial Accounting Concepts. D. FASB Statements of Financial Accounting Standards. Answer: D
QUESTION NO: 5 In open market transactions, Gold Corp. simultaneously sold its long-term investment in Iron Corp. bonds and purchased its own outstanding bonds. The broker remitted the net cash from the two transactions. Gold's gain on the purchase of its own bonds exceeded its loss on the sale of the Iron bonds. Assume the transaction to purchase its own outstanding bonds is unusual in nature and has occurred infrequently. Gold should report the: A. Effect of its own bond transaction as an extraordinary gain, and report the Iron bond transaction loss in income before extraordinary items. B. Effect of its own bond transaction gain in income before extraordinary items, and report the Iron bond transaction as an extraordinary loss. C. Net effect of the two transactions in income before extraordinary items. D. Net effect of the two transactions as an extraordinary gain. Answer: A
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Financial-Accounting-Reporting PDF DEMO:
QUESTION NO: 1 In September 1996, Koff Co.'s operating plant was destroyed by an earthquake. Earthquakes are rare in the area in which the plant was located. The portion of the resultant loss not covered by insurance was $700,000. Koff's income tax rate for 1996 was 40%. In its 1996 income statement, what amount should Koff report as extraordinary loss? A. $0 B. $700,000 C. $420,000 D. $280,000 Answer: C
QUESTION NO: 2 During the first quarter of 1993, Tech Co. had income before taxes of $200,000, and its effective income tax rate was 15%. Tech's 1992 effective annual income tax rate was 30%, but Tech expects its 1993 effective annual income tax rate to be 25%. In its first quarter interim income statement, what amount of income tax expense should Tech report? A. $0 B. $60,000 C. $50,000 D. $30,000 Answer: C
QUESTION NO: 3 Which of the following accounting pronouncements is the most authoritative? A. FASB Technical Bulletin. B. AICPA Statement of Position. C. AICPA Accounting Principles Board Opinion. D. FASB Statement of Financial Accounting Concepts. Answer: C
QUESTION NO: 4 Arpco, Inc., a for-profit provider of healthcare services, recently purchased two smaller companies and is researching accounting issues arising from the two business combinations. Which of the following accounting pronouncements are the most authoritative? A. AICPA Industry and Audit Guides. B. AICA Statements of Position. C. FASB Statements of Financial Accounting Concepts. D. FASB Statements of Financial Accounting Standards. Answer: D
QUESTION NO: 5 In open market transactions, Gold Corp. simultaneously sold its long-term investment in Iron Corp. bonds and purchased its own outstanding bonds. The broker remitted the net cash from the two transactions. Gold's gain on the purchase of its own bonds exceeded its loss on the sale of the Iron bonds. Assume the transaction to purchase its own outstanding bonds is unusual in nature and has occurred infrequently. Gold should report the: A. Effect of its own bond transaction as an extraordinary gain, and report the Iron bond transaction loss in income before extraordinary items. B. Effect of its own bond transaction gain in income before extraordinary items, and report the Iron bond transaction as an extraordinary loss. C. Net effect of the two transactions in income before extraordinary items. D. Net effect of the two transactions as an extraordinary gain. Answer: A
Obviously such positive pass rate will establish you confidence as well as strengthen your will to pass your Pegasystems PEGACPDS25V1 exam. You will feel grateful to choose our Microsoft AI-102 learning quiz! Usually you may take months to review a professional exam, but with Juniper JN0-253 exam guide, you only need to spend 20-30 hours to review before the exam, and with our Juniper JN0-253 study materials, you will no longer need any other review materials, because our learning dumps have already included all the important test points. Since our ISACA AAIA exam torrent is designed on the purpose to be understood by our customers all over the world, it is compiled into the simplest language to save time and efforts. Amazon Data-Engineer-Associate-KR - We offer free demos of our for your reference, and send you the new updates if our experts make them freely.
