Financial-Accounting-Reporting 試験問題を無料オンラインアクセス

Which of the following information should be included in Melay, Inc.'s 1992 summary of significant accounting policies?

• A.Business segment 1992 sales are Alay $1M, Belay $2M, and Celay $3M.
• B.During 1992, the Delay component was sold.
• C.Property, plant, and equipment is recorded at cost with depreciation computed principally by the straight-line method.
• D.Future common share dividends are expected to approximate 60% of earnings.

Which of the following qualifies as an operating segment?

• A.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.
• 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.Corporate headquarters, which oversees $1 billion in sales for the entire company.
• D.North American segment, whose assets are 12% of the company's assets of all segments, and management reports to the chief operating officer.

In the hierarchy of generally accepted accounting principles, APB Opinions have the same authority as AICPA:

• A.Industry Audit and Accounting Guides.
• B.Accounting Research Bulletins.
• C.Issues Papers.
• D.Statements of Position.

Arpco, Inc., a for-profit provider of healthcare services, recently purchased two smaller companies and is researching accounting issues arising from the two business combinations. Which of the following accounting pronouncements are the most authoritative?

• A.FASB Statements of Financial Accounting Concepts.
• B.AICPA Industry and Audit Guides.
• C.AICA Statements of Position.
• D.FASB Statements of Financial Accounting Standards.

How should the effect of a change in accounting estimate be accounted for?

• A.As a prior period adjustment to beginning retained earnings.
• B.In the period of change and future periods if the change affects both.
• C.By restating amounts reported in financial statements of prior periods.
• D.By reporting pro forma amounts for prior periods.