최신 CPA Foundation Program Financial-Accounting-and-Reporting 무료샘플문제:
1. X was influenced by G Co's audit report and dividend declaration, and decided to invest in the securities of the company. What should X be cautious about before investing in the shares of the company?
X should be aware that
A) the auditor's report refers to the company's prior year financials.
B) the auditor's report is influenced by the directors.
C) a declaration of dividend is the ultimate measure of a company's profitability.
D) the declaration of dividends assures high earnings per share.
2. You assumed the role as the Chairperson of the Board of Directors of Daylight Ltd. As you start to write your first directors' report, which one of the following areas are you not required to include in your report?
A) Details regarding accounting policies pursued by Daylight in preparation of its financial statements.
B) Review of operations of Daylight during the year just ended and any likely developments in the future that may impact Daylight.
C) Details regarding any significant changes to Daylight's state of affairs for the year that just ended.
D) Details of any dividends paid or proposed.
3. Which one of the following is not an Australian Securities Exchange (ASX) principle of good corporate governance?
A) Safeguard the environment.
B) Promote ethical and responsible decision-making.
C) Respect the rights of shareholders.
D) Remunerate fairly and responsibly.
4. Which form of capital market efficiency exists when share prices on the stock market reflect all information whether public or not?
A) strong form efficiency
B) information processing efficiency
C) semi-strong form efficiency
D) allocative efficiency
5. According to the Australian Accounting Standards Board, which one of the following is a benefit of adopting International Financial Reporting Standards (IFRSs)?
A) to enable the national government to control activities of foreign multinationals
B) to become a resource for developing nations who can easily adopt IFRSs as a full set of standards
C) to increase foreign investors' understanding of local financial reports
D) to make it easier for tax authorities to calculate taxes on investors' overseas income
질문과 대답:
질문 # 1 정답: A | 질문 # 2 정답: A | 질문 # 3 정답: A | 질문 # 4 정답: A | 질문 # 5 정답: C |