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Financial-Accounting-Reporting題庫更新資訊，Financial-Accounting-Reporting最新考證 - Admission Test Financial-Accounting-Reporting熱門證照 - Royalholidayclubbed
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Admission Test的Financial-Accounting-Reporting - Certified Public Accountant (Financial Accounting & Reporting)題庫更新資訊考試認證是屬於那些熱門的IT認證，也是雄心勃勃的IT專業人士的夢想，這部分考生需要做好充分的準備，讓他們在Financial-Accounting-Reporting - Certified Public Accountant (Financial Accounting & Reporting)題庫更新資訊考試中獲得最高分，使自己的配置檔相容市場需求。 考試的大綱有什麼變化，以及考試中可能會出現的新題型，這些內容都包括在了資料中。所以，如果你想參加IT考試，最好利用Royalholidayclubbed的資料。
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Admission Test Financial-Accounting-Reporting題庫更新資訊 - 而且，這個資料可以保證你一次通過考試。
我們的Admission Test Financial-Accounting-Reporting題庫更新資訊題庫是由專業的IT團隊以最好的技術水準制作而得到的學習資料，其中整合最新的Financial-Accounting-Reporting題庫更新資訊考試問題得到而來，以確保您購買我們的題庫資料是真實有效的，即使是新手也可以快速輕松獲得Admission Test Financial-Accounting-Reporting題庫更新資訊認證。對于如此有效的考古題，趕快加入購物車吧！付款之后您就可以立即下載所購買的Financial-Accounting-Reporting題庫更新資訊題庫，這將會讓您在您的考試中獲得高分，并順利的通過Financial-Accounting-Reporting題庫更新資訊考試。
你用過Royalholidayclubbed的Financial-Accounting-Reporting題庫更新資訊考古題嗎？這個考古題是最近剛更新的資料，包括了真實考試中可能出現的所有問題，保證你一次就可以通過考試。這個考古題可以讓你看到你意想不到的成果。
Financial-Accounting-Reporting PDF DEMO:
QUESTION NO: 1
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: 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
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: 4
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: 5
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
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Updated: May 28, 2022
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