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AICPA FAR 試験シラバストピック:

AICPA CPA Financial Accounting and Reporting 認定 FAR 試験問題：

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 changed from LIFO to FIFO to account for its finished goods inventory.
List A (Select one)

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

2. A development stage enterprise should use the same generally accepted accounting principles that apply
to established operating enterprises for:

A) Option A
B) Option D
C) Option B
D) Option C

3. On December 2, 20X1, Flint Corp.'s board of directors voted to discontinue operations of its frozen food
division and to sell the division's assets on the open market as soon as possible. The division reported net
operating losses of $20,000 in December and $30,000 in January. On February 26, 20X2, sale of the
division's assets resulted in a gain of $90,000. Assuming that the frozen foods division qualifies as a
component of the business and ignoring income taxes, what amount of gain/loss from discontinued
operations should Flint recognize in its income statement for 20X2?

A) $40,000
B) $90,000
C) $60,000
D) $0

4. What is the underlying concept that supports the immediate recognition of a contingent loss?

A) Conservatism.
B) Matching.
C) Substance over form.
D) Consistency.

5. Conn Co. reported a retained earnings balance of $400,000 at December 31, 1991. In August 1992, Conn
determined that insurance premiums of $60,000 for the three-year period beginning January 1, 1991, had
been paid and fully expensed in 1991. Conn has a 30% income tax rate. What amount should Conn report
as adjusted beginning retained earnings in its 1992 statement of retained earnings?

A) $440,000
B) $442,000
C) $420,000
D) $428,000

質問と回答：