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Financial-Accounting-And-Reporting考證 & Financial-Accounting-And-Reporting題庫更新，Financial-Accounting-And-Reporting在線題庫 - Royalholidayclubbed
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CPA Foundation Program Financial-Accounting-and-Reporting 所以Royalholidayclubbed得到了大家的信任。
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我們的CPA Australia Financial-Accounting-and-Reporting考證題庫是由專業的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-and-Reporting考證考試問題得到而來，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CPA Australia Financial-Accounting-and-Reporting考證認證。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-and-Reporting考證題庫，這將會讓您在您的考試中獲得高分，并順利的通過Financial-Accounting-and-Reporting考證考試。
如果你考試失敗Royalholidayclubbed將會全額退款，所以請放心使用。利用Royalholidayclubbed的考試資料，你肯定可以得到你想要的成功。
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
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Updated: May 28, 2022
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