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CPA Foundation Program Financial-Accounting-and-Reporting 對通過這個考試沒有信心也沒關係。

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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

Royalholidayclubbed是一個很適合參加CPA Australia Google Associate-Cloud-Engineer認證考試考生的網站,不僅能為考生提供CPA Australia Google Associate-Cloud-Engineer認證考試相關的所有資訊,而且還為你提供一次不錯的學習機會。 對于擁有高命中率的CPA Australia Microsoft DP-420考古題,還在等什么,趕快下載最新的題庫資料來準備考試吧! CompTIA CAS-005 - 在Royalholidayclubbed的幫助下,你不需要花費大量的金錢參加相關的補習班或者花費很多時間和精力來復習相關知識就可以輕鬆通過考試。 而通過Microsoft AI-102考試被視為獲得此認證最關鍵的方法,該認證不斷可以增加您的就業機會,還為您提供了無數新的可能。 CPA Australia Palo Alto Networks NGFW-Engineer認證考試就是個含金量很高的考試。

Updated: May 28, 2022

 

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