由專家確定真實有效的 FAR 考古題

我們提供給大家關於 AICPA FAR 認證考試的最新的題庫資料，AICPA FAR 題庫資料都是根據最新的認證考試研發出來的，可以告訴大家最新的與 FAR 考試相關的消息。AICPA FAR 考試的大綱有什麼變化，以及 FAR 考試中可能會出現的新題型，這些內容都包括在了資料中。所以，如果你想參加 AICPA FAR 考試，最好利用我們 AICPA FAR 題庫資料，因為只有這樣你才能更好地準備 FAR 考試。

我們的題庫產品是由很多的資深IT專家利用他們的豐富的知識和經驗針對相關的 AICPA FAR 認證考試研究出來的。所以你要是參加 AICPA FAR 認證考試並且選擇我們的考古題，我們不僅可以保證為你提供一份覆蓋面很廣和品質很好的 AICPA FAR 考試資料，來讓您做好準備來面對這個非常專業的 FAR 考試，而且還幫你順利通過 AICPA FAR 認證考試，拿到 AICPA Certification 證書。

購買後，立即下載 FAR 題庫 (CPA Financial Accounting and Reporting): 成功付款後, 我們的體統將自動通過電子郵箱將您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

100%保證通過第一次 FAR 考試

AICPA FAR 考古題根據最新考試主題編訂，適合全球的考生使用，提高考生的通過率。幫助考生一次性順利通過 AICPA FAR 考試，否則將全額退費，這一舉動保證考生利益不受任何的損失，還會為你提供一年的免費更新服務。

AICPA FAR 題庫資料不僅可靠性強，而且服務也很好。我們的 AICPA FAR 題庫的命中率高達100%，可以保證每個使用過 FAR 題庫的人都順利通過考試。當然，這也並不是說你就完全不用努力了。你需要做的就是，認真學習 AICPA FAR 題庫資料裏出現的所有問題。只有這樣，在 AICPA FAR 考試的時候你才可以輕鬆應對。

這是唯一能供給你們需求的全部的 AICPA FAR 認證考試相關資料的網站。利用我們提供的學習資料通過 FAR 考試是不成問題的，而且你可以以很高的分數通過 AICPA FAR 考試得到相關認證。

購買之前可享有免費試用 FAR 考古題

在購買 AICPA FAR 認證考試培訓資料之前，你還可以下載免費的 FAR 考古題樣本作為試用，這樣你就可以自己判斷 AICPA FAR 題庫資料是不是適合自己。在購買 AICPA FAR 考古題之前，你可以去本網站瞭解更多的資訊，更好地瞭解這個網站。您會發現這是當前考古題提供者中的佼佼者，我們的 AICPA FAR 題庫資源不斷被修訂和更新，具有很高的通過率。

我們正在盡最大努力為我們的廣大考生提供所有具備較高的速度和效率的服務，以節省你的寶貴時間，為你提供了大量的 AICPA FAR 考試指南，包括考題及答案。有些網站在互聯網為你提供的最新的 AICPA FAR 學習材料，而我們是唯一提供高品質的網站，為你提供優質的 AICPA FAR 培訓資料，在最新 AICPA FAR 學習資料和指導的幫助下，你可以第一次嘗試通過 AICPA FAR 考試。

最新的 AICPA Certification FAR 免費考試真題:

1. A development stage enterprise should use the same generally accepted accounting principles that apply
to established operating enterprises for:

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

2. On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with
Quo's president and outside accountants, made changes in accounting policies, corrected several errors
dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List A represents possible clarifications of these
transactions as: a change in accounting principle, a change in accounting estimate, a correction of an
error in previously presented financial statements, or neither an accounting change nor an accounting
error.
During 1993, Quo increased its investment in Worth, Inc. from a 10% interest, purchased in 1992, to 30%,
and acquired a seat on Worth's board of directors. As a result of its increased investment, Quo changed
its method of accounting for investment in Worth, Inc. from the cost method to the equity method.
List A

A) Neither an accounting change nor an accounting error.
B) Change in accounting principle.
C) Correction of an error in previously presented financial statements.
D) Change in accounting estimate.

3. According to the FASB conceptual framework, the quality of information that helps users increase the
likelihood of correctly forecasting the outcome of past or present events is called:

A) Representational faithfulness.
B) Predictive value.
C) Reliability.
D) Feedback value.

4. On January 2, 1991, Air, Inc. agreed to pay its former president $300,000 under a deferred compensation
arrangement. Air should have recorded this expense in 1990 but did not do so. Air's reported income tax
expense would have been $70,000 lower in 1990 had it properly accrued this deferred compensation in its
December 31,1991, financial statements, Air should adjust the beginning balance of its retained earnings
by a:

A) $230,000 debit.
B) $300,000 credit.
C) $370,000 debit.
D) $230,000 credit.

5. Financial reporting by a development stage enterprise differs from financial reporting for an established
operating enterprise in regard to footnote disclosures:

A) And expense recognition principles only.
B) Only.
C) And revenue and expense recognition principles.
D) And revenue recognition principles only.

問題與答案：