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最新的 AICPA Certification FAR 免費考試真題 (Q47-Q52):

問題 #47
Income tax-basis financial statements differ from those prepared under GAAP in that income tax-basis
financial statements:

A. Do not include nontaxable revenues and nondeductible expenses in determining income.
B. Contain no disclosures about capital and operating lease transactions.
C. Include detailed information about current and deferred income tax liabilities.
D. Recognize certain revenues and expenses in different reporting periods.

答案：D

解題說明：
Choice "d" is correct. Income tax-basis financial statements recognize events when taxable income or
deductible expenses are recognized on the entity's tax return. Non-taxable income and non-deductible
expenses are shown on the financial statement and included in the determination of income (and become
M-1 adjustments to arrive at taxable income). Please Note: This question appeared in the releases for
1 999 in FARE; however, it may also apply to OCBOA financial statements discussed in the Auditing
textbook. The question did not apply well to any FARE CSO line item, so we included it here so that you
could read the Explanation: and learn from it.

問題 #48
There are multiple active markets for a financial asset with different observable market prices:

There is no principal market for the financial asset. What is the fair value of the asset?

A. $71
B. $74
C. $76
D. $72

答案：B

解題說明：
Choice "c" is correct. When there is no principal market, the price in the most advantageous market is the
fair value measurement. Although transaction costs are not included in the fair value measurement, they
are used to determine the most advantageous market, as follows:
Market A: Net Price = Quoted Price - Transaction Costs = $76 - 5 = $71 Market B: Net Price = Quoted
Price - Transaction Costs = $74 - 2 = $72
Because the net price in Market B is higher than the net price in Market A, Market B is the most
advantageous market and the quoted price in Market B ($74) is the fair value of the asset. Choice "a" is incorrect.
This is the net price in Market A.
Fair value does not include transaction costs. Choice "b" is incorrect. This is the net price in Market B.
This net price indicates that Market B is the most
advantageous market, but the net price is not the fair value because fair value does not include
transaction costs. Choice "d" is incorrect. If Market A were the principal market for the asset, then this
would be the fair value of the asset. However, because there is no principal market, the price in the most
advantageous market (Market B) is the price of the asset.

問題 #49
According to the FASB conceptual framework, which of the following relates to both relevance and
reliability?

A. Verifiability.
B. Feedback value.
C. Timeliness.
D. Comparability.

答案：D

解題說明：
Choice "a" is correct. Comparability and consistency are secondary qualities of both relevance and
reliability. SFAC 2 para. 111-122
Choice "b" is incorrect. Feedback value is a key characteristic of relevance only.
Choice "c" is incorrect. Verifiability is a key characteristic of reliability only.
Choice "d" is incorrect. Timeliness is a key characteristic of relevance only.

問題 #50
The summary of significant accounting policies should disclose the:

A. Maturity dates of noncurrent debts.
B. Criteria for determining which investments are treated as cash equivalents.
C. Terms for convertible debt to be exchanged for common stock.
D. Concentration of credit risk of all financial instruments by geographical region.

答案：B

解題說明：
Choice "d" is correct. The criteria for determining which investments are treated as cash equivalents
would be part of the summary of significant accounting policies. Choice "a" is incorrect. The maturity
dates of noncurrent debts are required disclosures, but are not a part of the summary of significant
accounting policies. Choice "b" is incorrect. The terms for convertible debt to be exchanged for common
stock are not accounting policies; they would be disclosed separately. Choice "c" is incorrect. The
concentration of credit risk of all financial instruments by geographic region may be a required segment
disclosure, especially for financial institutions. However, it would not be a part of the summary of
significant accounting policies.

問題 #51
Which of the following is correct concerning financial statement disclosure of accounting policies?

A. The format and location of accounting policy disclosures are fixed by generally accepted accounting
principles.
B. Disclosure of accounting policies is an integral part of the financial statements.
C. Disclosures should duplicate details disclosed elsewhere in the financial statements.
D. Disclosures should be limited to principles and methods peculiar to the industry in which the company
operates.

答案：B

解題說明：
Choice "b" is correct. Disclosure of accounting policies (and all other disclosure also) is an integral part of
the financial statements. Choice "a" is incorrect. For disclosure of accounting policies, disclosure should
not be limited to principles and methods peculiar to the industry in which the company operates. All
material accounting policies should be disclosed. Choice "c" is incorrect. For disclosure of accounting
policies, the format and location of accounting policies are not fixed by GAAP. Accounting policy
disclosures are normally Note 1, but that is a (reasonable and very general) practice and not a "rule." It
does make sense to disclose the "why" before the "what." Choice "d" is incorrect. Disclosure of
accounting policies should not duplicate details disclosed elsewhere in the financial statements.
Interim Financial Reporting

問題 #52
......

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