CPA Australia CPA Financial Accounting and Reporting 認定 Financial-Accounting-and-Reporting 試験問題:
1. Which one of the following would be included in a statement of financial position?
A) retained earnings
B) finance costs
C) cost of sales
D) proceeds from long term borrowings
2. The concept of transparency in corporate governance means that listed companies should disclose
A) confidential issues relating to competitors.
B) material information that affects decisions.
C) only mandatory information by management.
D) their future strategy.
3. Which one of the following statements regarding the IASB's Conceptual Framework for Financial Reporting is correct?
A) It overrides any local or international accounting standard.
B) It specifies the concepts that underlie the preparation and presentation of special purpose financial statements.
C) It specifies the concepts that underlie the preparation and presentation of general purpose financial statements.
D) It specifies the concepts that underlie the preparation and presentation of only consolidated financial statements.
4. Which one of the following bases of measurement is used to implement an approach to capital maintenance based on maintaining the operating capability of a business?
A) current purchasing power
B) deprival value
C) current value
D) fair value
5. Which one of these concepts suggests that stock prices react to new information almost instantly?
A) incentive substitution
B) market power
C) efficient market
D) bargaining power
質問と回答:
質問 # 1 正解: A | 質問 # 2 正解: B | 質問 # 3 正解: C | 質問 # 4 正解: B | 質問 # 5 正解: C |