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Simulate the real exam

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Only need to practice for 20 to 30 hours

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Admission Test Financial-Accounting-Reporting Exam Syllabus Topics:

Admission Test Certified Public Accountant (Financial Accounting & Reporting) Sample Questions:

1. Advertising costs may be accrued or deferred to provide an appropriate expense in each period for:

A) Option B
B) Option D
C) Option C
D) Option A

2. According to the FASB conceptual framework, the usefulness of providing information in financial statements is subject to the constraint of:

A) Cost-benefit.
B) Consistency.
C) Representational faithfulness.
D) Reliability.

3. According to the FASB conceptual framework, which of the following is an essential characteristic of an asset?

A) An asset provides future benefits.
B) The claims to an asset's benefits are legally enforceable.
C) An asset is tangible.
D) An asset is obtained at a cost.

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

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

5. Opto Co. is a publicly-traded, consolidated enterprise reporting segment information. Which of the following items is a required enterprise-wide disclosure regarding external customers?

A) Information on major customers is not required in segment reporting.
B) The fact that transactions with a particular external customer constitute more than 10% of the total enterprise revenues.
C) The identity of any external customer providing 10% or more of a particular operating segment's revenue.
D) The identity of any external customer considered to be "major" by management.

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