Financial-Accounting-Reporting考題 & Financial-Accounting-Reporting學習筆記 - Financial-Accounting-Reporting題庫分享 - Royalholidayclubbed

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現在世界上有很多 IT人才，IT行業競爭激烈。所以很多IT人才會選擇參加相關的IT認證考試來提高自己在IT行業中的地位。Financial-Accounting-Reporting考題考試就是Admission Test的一個很重要的認證考試，但是很多IT專業人員要想拿到Admission Test 認證證書，他們就必須得通過考試。以我們Royalholidayclubbed在IT行業中的高信譽度可以給你提供100%的保障，為了讓你更安心的選擇購買我們，你可以先嘗試在網上下載我們提供的關於Admission Test Financial-Accounting-Reporting考題認證考試的部分考題及答案。我們Royalholidayclubbed提供的培訓工具包含我們的IT專家團隊研究出來的備考心得和相關的考試材料。不需要大量的時間和金錢，僅需30個小時左右的特殊培訓，你就能輕鬆通過你的第一次參加的Admission Test Financial-Accounting-Reporting考題 認證考試。

CPA Certification Financial-Accounting-Reporting 或者你也可以選擇為你免費更新考試考古題。

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用最放鬆的心態面對一切艱難。Admission Test的Financial-Accounting-Reporting考題考試雖然很艱難，但我們考生要用最放鬆的心態來面對一切艱難，因為Royalholidayclubbed Admission Test的Financial-Accounting-Reporting考題考試培訓資料會幫助我們順利通過考試，有了它我們就不會害怕，不會迷茫。Royalholidayclubbed Admission Test的Financial-Accounting-Reporting考題考試培訓資料是我們考生的最佳良藥。

Admission Test Financial-Accounting-Reporting考題 - 在IT領域更是這樣。

選擇參加Admission Test Financial-Accounting-Reporting考題認證考試是一個明智的選擇，因為有了Admission Test Financial-Accounting-Reporting考題認證證書後，你的工資和職位都會有所提升，生活水準就會相應的提供。但是通過Admission Test Financial-Accounting-Reporting考題認證考試不是很容易的，需要花很多時間和精力掌握好相關專業知識。Royalholidayclubbed是一個制訂Admission Test Financial-Accounting-Reporting考題認證考試培訓方案的專業IT培訓網站。你可以先在我們的網站上免費下載部分部分關於Admission Test Financial-Accounting-Reporting考題認證考試的練習題和答案作為免費嘗試，以便你可以檢驗我們的可靠性。一般，試用Royalholidayclubbed的產品後，你會對我們的產品很有信心的。

機會是留給有準備的人的，希望你不要錯失良機。Royalholidayclubbed提供給你最權威全面的Financial-Accounting-Reporting考題考試考古題，命中率極高，考試中會出現的問題可能都包含在這些考古題裏了，我們也會隨著大綱的變化隨時更新考古題。

Financial-Accounting-Reporting PDF DEMO:

QUESTION NO: 1
In the hierarchy of generally accepted accounting principles, APB Opinions have the same authority as AICPA:
A. Accounting Research Bulletins.
B. Statements of Position.
C. Industry Audit and Accounting Guides.
D. Issues Papers.
Answer: A

QUESTION NO: 2
Several sources of GAAP consulted by an auditor are in conflict as to the application of an accounting principle. Which of the following should the auditor consider the most authoritative?
A. AICPA Technical Practice Aids.
B. FASB Technical Bulletins.
C. FASB Statements of Financial Accounting Concepts.
D. AICPA Accounting Interpretations.
Answer: B

QUESTION NO: 3
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

QUESTION NO: 4
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: 5
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

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Updated: May 28, 2022

by RHC.

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