T7 試験問題を無料オンラインアクセス

Which of the following describes the change in the net defined benefit liability (asset) during the period due to passage of time?

• A.Current service cost
• B.Time value of money
• C.Net interest on the net defined benefit liability (asset)
• D.Past service cost

Which statement below most accurately describes a primary purpose of the Standards Advisory Council (SAC)?

• A.Appoints International Accounting Standards Board (IASB) members
• B.Approves principles-based standards but does not issue detailed application guidelines
• C.Has the sole responsibility for setting standards
• D.Informs International Accounting Standards Board (IASB) of implications of proposed standards

Which of the following is the best description of liquidity?

• A.Liabilities, minus equity
• B.The fair value of an asset
• C.The ease of converting a noncash asset to cash
• D.The historical cost of an asset

What is the present value of any economic benefits available in the form of refunds from or reductions in the future contributions to the defined benefits plan called?

• A.Asset ceiling
• B.Fair value
• C.Net present value
• D.Net defined benefit liability (asset)

When an employee has provided service in exchange for benefits to be paid in the future, what is it considered in accounting terms?

• A.The employee value proposition
• B.A long term benefit
• C.A noncurrent expense
• D.A liability