Financial-Accounting-And-Reporting熱門證照 -免費下載Financial-Accounting-And-Reporting考題 & Cpa Financial-Accounting-And-Reporting Exam - Royalholidayclubbed

 

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CPA Foundation Program Financial-Accounting-and-Reporting 現在世界上有很多 IT人才,IT行業競爭激烈。

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Financial-Accounting-and-Reporting PDF DEMO:

QUESTION NO: 1
The International Accounting Standards Board's Conceptual Framework for Financial Reporting for the preparation and presentation of financial statements is concerned with the information needs of most users, but not for each possible user.
Which one of the following stakeholders would not be one of the users that the Conceptual
Framework is concerned about?
A. governments and regulatory bodies
B. members of the public who have small investment holdings in the company
C. a company's executive management
D. potential investors in the company
Answer: C

QUESTION NO: 2
You assumed the role as the Chairperson of the Board of Directors of Daylight Ltd. As you start to write your first directors' report, which one of the following areas are you not required to include in your report?
A. Details of any dividends paid or proposed.
B. Details regarding accounting policies pursued by Daylight in preparation of its financial statements.
C. Details regarding any significant changes to Daylight's state of affairs for the year that just ended.
D. Review of operations of Daylight during the year just ended and any likely developments in the future that may impact Daylight.
Answer: B

QUESTION NO: 3
Which one of the following bodies makes accounting standards in Australia?
A. AASB
B. FRC
C. IASB
D. ASIC
Answer: A

QUESTION NO: 4
Which one of the following practices is not considered creative accounting?
A. trading in derivatives
B. profit smoothing
C. aggressive earnings management
D. window dressing
Answer: A

QUESTION NO: 5
Which accounting theory is best described by the statement 'An approach to accounting is one where a theory is thought of as a body of knowledge that explains and attempts to predict actual accounting practice'?
A. positive accounting theory
B. historical cost accounting theory
C. general accounting theory
D. normative accounting theory
Answer: A

你是可以免費下載Royalholidayclubbed為你提供的部分關於CPA Australia Salesforce Financial-Services-Cloud認證考試練習題及答案的作為嘗試,那樣你會更有信心地選擇我們的Royalholidayclubbed的產品來準備你的CPA Australia Salesforce Financial-Services-Cloud 認證考試。 最近CPA Australia的CBIC CIC認證考試很受歡迎,想參加嗎? Royalholidayclubbed是一個制訂CPA Australia Microsoft AZ-400 認證考試培訓方案的專業IT培訓網站。 SAP C-BCBAI-2502 - 它可以避免你為考試浪費過多的時間和精力,助你輕鬆高效的通過考試。 我們Royalholidayclubbed CPA Australia的Amazon CLF-C02-KR考試的做法是最徹底的,以及最準確及時的最新的實踐檢驗,你會發現目前市場上的唯一可以有讓你第一次嘗試通過困難的信心。

Updated: May 28, 2022

 

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