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Financial-Accounting-And-Reporting考試內容 - Financial-Accounting-And-Reporting認證考試解析，Cpa Financial-Accounting-And-Reporting Exam - Royalholidayclubbed
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Financial-Accounting-and-Reporting考試內容認證考試是現今很受歡迎的考試。
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我們Royalholidayclubbed網站是個歷史悠久的CPA Australia的Financial-Accounting-and-Reporting考試內容考試認證培訓資料網站。在認證IT行業已經有很久了，所以才有今天赫赫有名的地位及知名度，這都是幫助那些考生而得到的結果。我們的CPA Australia的Financial-Accounting-and-Reporting考試內容考試認證培訓資料包含試題及答案，這些資料是由我們資深的IT專家團隊通過自己的知識及不斷摸索的經驗而研究出來的，它的內容有包含真實的考試題，如果你要參加CPA Australia的Financial-Accounting-and-Reporting考試內容考試認證，選擇Royalholidayclubbed是無庸置疑的選擇。
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Financial-Accounting-and-Reporting PDF DEMO:
QUESTION NO: 1
The use of the principle of substance over form is found in which one of the following accounting treatments?
A. accounting for property, plant and equipment
B. accounting for non-current assets
C. accounting for inventories
D. accounting for finance leases
Answer: D
QUESTION NO: 2
Which one of the following statements is not correct in respect of manual accounting systems?
A. Productivity in manual systems is lower than computer systems.
B. Risk of error is greater and the quality of outputs is inferior.
C. It is easy to make corrections.
D. They are bulky to store compared to computer systems.
Answer: C
QUESTION NO: 3
Which one of these is a key principle of good corporate governance?
A. non-disclosure of directors' agency relationship with the company
B. effective management of the employees of the company
C. restriction of shareholders' rights in decision-making
D. effective communication with shareholders
Answer: D
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 one of the following bodies makes accounting standards in Australia?
A. AASB
B. FRC
C. IASB
D. ASIC
Answer: A
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Updated: May 28, 2022
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