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Financial-Accounting-Reporting熱門考古題，Financial-Accounting-Reporting考試心得 - Admission Test Financial-Accounting-Reporting考題資源 - Royalholidayclubbed
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這個考古題為你搜集並解析了很多優秀的過去考試考過的問題，並且根據最新的大綱加入了很多可能出現的新問題。这是一个可以保证你一次通过考试的考古題。你覺得成功很難嗎？覺得IT認證考試很難通過嗎？你現在正在為了Admission Test 的Financial-Accounting-Reporting熱門考古題認證考試而歎氣嗎？其實這完全沒有必要。 上帝是很公平的，每個人都是不完美的。就好比我，平時不努力，老大徒傷悲。 那麼，你就有必要時常提升自己了。
CPA Certification Financial-Accounting-Reporting 快點來體驗一下吧。
用過以後你就知道Financial-Accounting-Reporting - Certified Public Accountant (Financial Accounting & Reporting)熱門考古題考古題的品質了，因此趕緊試一下吧。 對于購買我們Financial-Accounting-Reporting 參考資料題庫的考生，可以為你提供一年的免費跟新服務。如果你還在猶豫，試一下我們試用版本的PDF題目就知道效果了。
Royalholidayclubbed的考古題是眾多IT專家多年經驗的結晶，具有很高的價值。它不單單可以用於IT認證考試的準備，還可以把它當做提升自身技能的一個工具。另外，如果你想更多地了=瞭解考試相關的知識，它也可以滿足你的願望。
Admission Test Financial-Accounting-Reporting熱門考古題 - 這個考試可以幫助你實現你自己的願望。
Royalholidayclubbed Admission Test的Financial-Accounting-Reporting熱門考古題考試培訓資料是個性價很高的培訓資料，與眾多培訓資料相比，Royalholidayclubbed Admission Test的Financial-Accounting-Reporting熱門考古題考試培訓資料是最好的，如果你需要IT認證培訓資料，不選擇Royalholidayclubbed Admission Test的Financial-Accounting-Reporting熱門考古題考試培訓資料，你將後悔一輩子，選擇了Royalholidayclubbed Admission Test的Financial-Accounting-Reporting熱門考古題考試培訓資料，你將終身受益。
那麼，你想別人請教怎樣通過考試的方法了嗎？準備考試的方法有很多種，但是最高效的方法是用一個好的工具。那麼對你來說什麼才是好的工具呢？當然是Royalholidayclubbed的Financial-Accounting-Reporting熱門考古題考古題了。
Financial-Accounting-Reporting PDF DEMO:
QUESTION NO: 1
On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with Quo's president and outside accountants, made changes in accounting policies, corrected several errors dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List A represents possible clarifications of these transactions as: a change in accounting principle, a change in accounting estimate, a correction of an error in previously presented financial statements, or neither an accounting change nor an accounting error.
Item to Be Answered
Quo manufactures heavy equipment to customer specifications on a contract basis. On the basis that it is preferable, accounting for these long-term contracts was switched from the completed-contract method to the percentage-of-completion method.
List A (Select one)
A. Neither an accounting change nor an accounting error.
B. Correction of an error in previously presented financial statements.
C. Change in accounting estimate.
D. Change in accounting principal.
Answer: D
QUESTION NO: 2
The effect of a change in accounting principle that is inseparable from the effect of a change in accounting estimate should be reported:
A. By restating the financial statements of all prior periods presented.
B. As a component of income from continuing operations, in the period of change and future periods if the change affects both.
C. As a separate disclosure after income from continuing operations, in the period of change and future periods if the change affects both.
D. As a correction of an error.
Answer: B
QUESTION NO: 3
Rock Co.'s financial statements had the following balances at December 31:
What amount should Rock report as comprehensive income for the year ended December 31?
A. $400,000
B. $520,000
C. $570,000
D. $420,000
Answer: B
QUESTION NO: 4
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
QUESTION NO: 5
Coffey Corp.'s trial balance of Income Statement Accounts for the year ended December 31,
1988 as follows:
Coffey's income tax rate is 30%. The gain on debt extinguishment is considered a usual and recurring part of Coffey's operations. The hurricane is considered an unusual and infrequent event. Coffey prepares a multiple-step income statement for 1988.
Net income is:
A. $200,000
B. $168,000
C. $161,000
D. $140,000
Answer: D
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Updated: May 28, 2022
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