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Financial-Accounting-And-Reporting通過考試，Cpa Australia Financial-Accounting-And-Reporting考試重點 - Cpa Financial-Accounting-And-Reporting Exam - Royalholidayclubbed
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RoyalholidayclubbedのFinancial-Accounting-and-Reporting通過考試考古題可以讓你輕鬆地準備考試。另外，如果你是第一次參加考試，那麼你可以使用軟體版的考古題。因為這是一個完全模擬真實考試的氛圍和形式的軟體。你可以提前感受到真實的考試。這樣你在真實的考試中就不會感到緊張。用過了軟體版的考古題，你就可以在參加考試時以一種放鬆的心態來做題，有利於你正常發揮你的水準。
另外，關於考試失敗全額退款的政策，你也可以事先瞭解一下。Royalholidayclubbed绝对是一个全面保障你的利益，设身处地为你考虑的网站。
Financial-Accounting-and-Reporting PDF DEMO:
QUESTION NO: 1
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
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 is not an advantage of accounting regulation?
A. It instils public confidence in the accounting system employed in commerce and industry.
B. It provides quality of information in and across financial statements.
C. It provides the required accounting information to all necessary shareholders.
D. It provides flexibility in the way accounting information is presented to users.
Answer: D
QUESTION NO: 4
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: 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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