AICPA CPA Financial Accounting and Reporting 認定 FAR 試験問題:
1. On December 31, 20X2, the Board of Directors of Maxy Manufacturing, Inc. committed to a plan to
discontinue the operations of its Alpha division. Maxy estimated that Alpha's 20X3 operating loss would
be $500,000 and that the fair value of Alpha's facilities was $300,000 less than their carrying amounts.
The estimate for 20X3 turned out to be correct. Alpha's 20X2 operating loss was $1,400,000, and the
division was actually sold for $400,000 less than its carrying amount. Maxy's effective tax rate is 30%.
In its 20X3 income statement, what amount should Maxy report as loss from discontinued operations?
A) $500,000
B) $420,000
C) $600,000
D) $350,000
2. Reclassification adjustments must be shown in the financial statement that discloses comprehensive
income:
A) To avoid double counting in comprehensive income items, which are currently displayed in net income.
B) To show the tax effect of items of comprehensive income.
C) To avoid including transactions with shareholders in items of comprehensive income.
D) To show what portion of comprehensive income is from the realization of current assets.
3. On January 2, 1989, Union Co. purchased a machine for $264,000 and depreciated it by the straight-line
method using an estimated useful life of eight years with no salvage value. On January 2, 1992, Union
determined that the machine had a useful life of six years from the date of acquisition and will have a
salvage value of $24,000. An accounting change was made in 1992 to reflect the additional data. The
accumulated depreciation for this machine should have a balance at December 31, 1992, of:
A) $160,000
B) $176,000
C) $154,000
D) $146,000
4. In general, an enterprise preparing interim financial statements should:
A) Use the same accounting principles followed in preparing its latest annual financial statements.
B) Allocate revenues and expenses evenly over the quarters, regardless of when they actually occurred.
C) Disregard permanent decreases in the market value of its inventory.
D) Defer recognition of seasonal revenue.
5. The effect of a change in accounting principle that is inseparable from the effect of a change in accounting
estimate should be reported:
A) As a component of income from continuing operations, in the period of change and future periods if the
change affects both.
B) As a correction of an error.
C) As a separate disclosure after income from continuing operations, in the period of change and future
periods if the change affects both.
D) By restating the financial statements of all prior periods presented.
質問と回答：
| 質問 # 1 正解： B | 質問 # 2 正解： A | 質問 # 3 正解： D | 質問 # 4 正解： A | 質問 # 5 正解： A |
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