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2026年にAdmission Test Certified Public Accountant (Financial Accounting & Reporting)へ挑戦するなら、再受験にかかる費用負担はできるだけ避けたいところです。Tech4ExamのFinancial-Accounting-Reporting練習問題で本番形式の問い方に慣れておけば、一度で結果を出すための土台づくりが進みます。

Admission Test Financial-Accounting-Reporting 試験概要:

Admission Test Financial-Accounting-Reporting 試験シラバストピック:

Financial-Accounting-Reporting試験のQ&A – 受験前に知っておきたいこと

Admission Test Certified Public Accountant (Financial Accounting & Reporting) 認定 Financial-Accounting-Reporting 試験問題：

問題 #1

On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with Quo's president and outside accountants, made changes in accounting policies, corrected several errors dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List A represents possible clarifications of these transactions as: a change in accounting principle, a change in accounting estimate, a correction of an error in previously presented financial statements, or neither an accounting change nor an accounting error.
Item to Be Answered
Quo sells extended service contracts on its products. Because related services are performed over several years, in 1993 Quo changed from the cash method to the accrual method of recognizing income from these service contracts.
List A (Select one)

A. Neither an accounting change nor an accounting error.
B. Change in accounting principal.
C. Correction of an error in previously presented financial statements.
D. Change in accounting estimate.

問題 #2

On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with Quo's president and outside accountants, made changes in accounting policies, corrected several errors dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List B represents the general accounting treatment required for these transactions. These treatments are:
* Cumulative effect approach - Include the cumulative effect of the adjustment resulting from the accounting change or error correction in the 1993 financial statements, and do not restate the 1992 financial statements.
* Retroactive or retrospective restatement approach - Restate the 1992 financial statements and adjust 1992 beginning retained earnings if the error or change affects a period prior to 1992.
* Prospective approach - Report 1993 and future financial statements on the new basis but do not restate 1992 financial statements.
Item to Be Answered
The equipment that Quo manufactures is sold with a five-year warranty. Because of a production breakthrough, Quo reduced its computation of warranty costs from 3% of sales to 1% of sales.
List B (Select one)

A. Retroactive or retrospective restatement approach.
B. Cumulative effect approach.
C. Prospective approach.

問題 #3

Which of the following qualifies as an operating segment?

A. Corporate headquarters, which oversees $1 billion in sales for the entire company.
B. South American segment, whose results of operations are reported directly to the chief operating officer, and has 5% of the company's assets, 9% of revenues, and 8% of the profits.
C. Eastern Europe segment, which reports its results directly to the manager of the European division, and has 20% of the company's assets, 12% of revenues, and 11% of profits.
D. North American segment, whose assets are 12% of the company's assets of all segments, and management reports to the chief operating officer.

問題 #4

Opto Co. is a publicly-traded, consolidated enterprise reporting segment information. Which of the following items is a required enterprise-wide disclosure regarding external customers?

A. The identity of any external customer considered to be "major" by management.
B. The fact that transactions with a particular external customer constitute more than 10% of the total enterprise revenues.
C. Information on major customers is not required in segment reporting.
D. The identity of any external customer providing 10% or more of a particular operating segment's revenue.

問題 #5

At December 31, 1998, Off-Line Co. changed its method of accounting for demo costs from writing off the costs over two years to expensing the costs immediately. Off-Line made the change in recognition of an increasing number of demos placed with customers that did not result in sales. Off-Line had deferred demo costs of $500,000 at December 31, 1997, $300,000 of which were to be written off in 1998 and the remainder in 1999. Off-Line's income tax rate is 30%. In its 1998 financial statements, what amount should Off-Line report as cumulative effect of change in accounting principle?

A. $350,000
B. $500,000
C. $0
D. $200,000

解説：