AICPA CPA Financial Accounting and Reporting 認定 FAR 試験問題:
1. Hyde Corp. has three manufacturing divisions, each of which has been determined to be a reportable
segment. In 1989, Clay division had sales of $3,000,000, which was 25% of Hyde's total sales, and had
operating costs of $1,900,000, as reported to the CFO. In 1989, Hyde incurred operating costs of
$ 500,000 that were not directly traceable to any of the divisions. In addition, Hyde incurred corporate
interest expense of $300,000 in 1989. In reporting segment information, what amount should be shown as
Clay's operating profit for 1989?
A) $900,000
B) $875,000
C) $975,000
D) $1,100,000
2. The following costs were incurred by Griff Co., a manufacturer, during 1992: What amount of these costs
should be reported as general and administrative expenses for 1992?
A) $635,000
B) $810,000
C) $260,000
D) $550,000
3. Which of the following qualifies as an operating segment?
A) North American segment, whose assets are 12% of the company's assets of all segments, and
management reports to the chief operating officer.
B) 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.
C) 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.
D) Corporate headquarters, which oversees $1 billion in sales for the entire company.
4. 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
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) $500,000
B) $200,000
C) $350,000
D) $0
質問と回答：
| 質問 # 1 正解： D | 質問 # 2 正解： C | 質問 # 3 正解： A | 質問 # 4 正解： B | 質問 # 5 正解： D |
1428 お客様のコメント
品質保証JPexamはIT認定試験のシラバスに従って、試験問題の範囲を正確に絞って、的中率が99％の最新問題集を捧げます。
1年間の無料更新サービスJPexamは1年以内に問題集の無料更新サービスを提供し、お客様がいつでも最新版の問題集を持つことを保証いたします。もし試験の内容が変更されたら、弊社は直ちにお客様にお知らせします。それに、弊社の問題集が更新されたら、早速メールで最新バージョンを送付いたします。
全額返金JPexamの問題集を利用すると、短時間で勉強しても試験に合格できるのを保証いたします。試験に不合格になってしまった場合、弊社は全額返金いたします。(
ご購入前のお試しJPexamは問題集のサンプルを無料で提供いたします。ご購入前にサンプルを試用して製品の品質を確認することができます。ご遠慮なく利用してください。
