T7 試験問題を無料オンラインアクセス

The IAS 19 standard applies to which of the following groups of employees?

• A.All full-time employees
• B.All employees except casual employees
• C.All employees
• D.Directors and management personnel

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

The following requirements are characteristic of which term below?
Must be reported on the balance sheet; must be owned or controlled by the company; and must possess expected future benefits.

• A.Contributed capital
• B.Owners' equity
• C.Liabilities
• D.Assets

Which of the following is one of the four main financial statements?

• A.Statement of accrual accounting
• B.Statement of assets
• C.Statement of changes in shareholders' equity
• D.Statement of full disclosure

Current assets comprise assets that can be converted to cash. They must be converted within what time period?

• A.Within two years
• B.Within a fiscal year
• C.Before the end of the fiscal year
• D.Within a year