GAFRB 試験問題を無料オンラインアクセス

According to GASB, the costs of which of the following activities associated with internally generated computer software should be capitalized?

• A.testing the software for functionality and ease of use
• B.training employees to use the software
• C.selecting between alternatives for the software project
• D.converting extra data not needed to make the software work

A legally separate organization for which the elected officials of the primary government are financially accountable describes a

• A.component unit.
• B.jointly governed organization.
• C.fiscally dependent organization.
• D.joint venture entity.

Accounts that are closed at year-end include

• A.supplies inventory.
• B.unassigned fund balance.
• C.taxes receivable.
• D.tax revenues.

The four general government auditing standards are

• A.compliance, timeliness, qualifications and due professional care.
• B.planning, internal controls, independence and irregularities.
• C.qualifications, independence, due professional care and quality control.
• D.supervision, planning, management controls and evidence.

A special-purpose government is considered a primary government when it has any of the following characteristics EXCEPT that it

• A.relies on revenue projections from another government entity.
• B.provides an ongoing financial benefit to another government entity.
• C.has a board determined via general election.
• D.has the ability to levy taxes.