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質問 1：
What are the main equity categories in a statement of stockholders' equity?
A. Revenue items and owners' equity
B. Operating revenues and noncurrent assets
C. Investing activities and financing activities
D. Retained earnings and treasury stock
正解：D
質問 2：
The profit-sharing plan of Company ABC requires the company pay a specified proportion of its profit for the year to employees who serve throughout the year. If no employees leave during the year, the total profit-sharing payments for the year will be 3% of profit. The company estimates that staff turnover will reduce the payments to 2.5% of profit. What does Company ABC recognize as a liability and an expense?
A. 0.5% of profit
B. 2.5% of profit
C. 5.5% of profit
D. 3% of profit
正解：B
質問 3：
Which of the following is true of accrual accounting?
A. The recognition of revenue involves the receipt or payment of cash, while the recording of expense does not
B. It rests on a primary guiding principle, which is recognition
C. Neither the recognition of revenue nor the recording of expense necessarily involves the receipt or payment of cash
D. It entails recording income or expenditure only when money comes into or leaves the company
正解：C
質問 4：
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. Assets
D. Liabilities
正解：C
質問 5：
When the quality of information confirms users' earlier expectations, which characteristic is being represented?
A. Predictive value
B. Faithful representation
C. Verifiability
D. Confirmatory value
正解：D
質問 6：
What is the purpose of a statement of cash flow?
A. To show liability and equity and the manner in which those funds are employed in a manner which is useful for users of the statement
B. To show details of the nature of a company's operating activities in a manner which is useful for users of the statement
C. To account for changes in cash during the accounting period in a manner which is useful for users of the statement
D. To reconcile the beginning and ending balances of stockholders' equity in a manner which is useful for users of the statement
正解：C
質問 7：
Level 2 of the conceptual framework of International Accounting Standards Board (IASB) identifies qualitative characteristics of accounting information. These characteristics distinguish more useful information from less useful information.
To what end is this distinction useful?
A. For decision-making purposes
B. For business strategy
C. For organizational vision
D. For reporting purposes
正解：A
What are the main equity categories in a statement of stockholders' equity?
A. Revenue items and owners' equity
B. Operating revenues and noncurrent assets
C. Investing activities and financing activities
D. Retained earnings and treasury stock
正解：D
質問 2：
The profit-sharing plan of Company ABC requires the company pay a specified proportion of its profit for the year to employees who serve throughout the year. If no employees leave during the year, the total profit-sharing payments for the year will be 3% of profit. The company estimates that staff turnover will reduce the payments to 2.5% of profit. What does Company ABC recognize as a liability and an expense?
A. 0.5% of profit
B. 2.5% of profit
C. 5.5% of profit
D. 3% of profit
正解：B
質問 3：
Which of the following is true of accrual accounting?
A. The recognition of revenue involves the receipt or payment of cash, while the recording of expense does not
B. It rests on a primary guiding principle, which is recognition
C. Neither the recognition of revenue nor the recording of expense necessarily involves the receipt or payment of cash
D. It entails recording income or expenditure only when money comes into or leaves the company
正解：C
質問 4：
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. Assets
D. Liabilities
正解：C
質問 5：
When the quality of information confirms users' earlier expectations, which characteristic is being represented?
A. Predictive value
B. Faithful representation
C. Verifiability
D. Confirmatory value
正解：D
質問 6：
What is the purpose of a statement of cash flow?
A. To show liability and equity and the manner in which those funds are employed in a manner which is useful for users of the statement
B. To show details of the nature of a company's operating activities in a manner which is useful for users of the statement
C. To account for changes in cash during the accounting period in a manner which is useful for users of the statement
D. To reconcile the beginning and ending balances of stockholders' equity in a manner which is useful for users of the statement
正解：C
質問 7：
Level 2 of the conceptual framework of International Accounting Standards Board (IASB) identifies qualitative characteristics of accounting information. These characteristics distinguish more useful information from less useful information.
To what end is this distinction useful?
A. For decision-making purposes
B. For business strategy
C. For organizational vision
D. For reporting purposes
正解：A
Ukai -
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