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如果你覺得你購買Royalholidayclubbed Admission Test的Financial-Accounting-Reporting題庫最新資訊考試培訓資料利用它來準備考試是一場冒險，那麼整個生命就是一場冒險，走得最遠的人常常就是願意去做願意去冒險的人。更何況Royalholidayclubbed Admission Test的Financial-Accounting-Reporting題庫最新資訊考試培訓資料是由眾多考生用實踐證明了，它帶給每位考生的成功也是真實有效的，成功有夢想和希望固然重要，但更重要的是去實踐和證明，Royalholidayclubbed Admission Test的Financial-Accounting-Reporting題庫最新資訊考試培訓資料是被證明一定會成功的，選擇了它，你還有什麼理由不成功呢！

Admission Test Financial-Accounting-Reporting題庫最新資訊 - 如果你想輕鬆通過考試，那麼快來試試吧。

我們都很清楚 Admission Test Financial-Accounting-Reporting題庫最新資訊認證考試在IT行業中的地位是駐足輕重的地位，但關鍵的問題是能夠拿到Admission Test Financial-Accounting-Reporting題庫最新資訊的認證證書不是那麼簡單的。我們很清楚地知道網上缺乏有高品質的準確性高的相關考試資料。Royalholidayclubbed的考試練習題和答案可以為一切參加IT行業相關認證考試的人提供一切所急需的資料。它能時時刻刻地提供你們想要的資料，購買我們所有的資料能保證你通過你的第一次Admission Test Financial-Accounting-Reporting題庫最新資訊認證考試。

因為這個考古題包括了真實考試中的所有試題，所以只是這樣你也可以通過考試。選擇捷徑、使用技巧是為了更好地獲得成功。

Financial-Accounting-Reporting PDF DEMO:

QUESTION NO: 1
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: 2
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: 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
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: 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

by RHC.

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