最新なAGA GAFRB問題集（117題）、真実試験の問題を全部にカバー！

質問 1：
Interest accrued on the public debt is reported as
A. a receipt.
B. an outlay.
C. a tax expenditure.
D. a cost of goods sold.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 2：
A federal agency should recognize an accounts receivable when
A. orders are accepted for goods that are to be provided.
B. claims to cash against other entities are established.
C. taxes are expected to be received at a future date.
D. agreements to provide services are received.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 3：
An agency operates out of a building that is on the Register of Historic Places; the building is classified as a multi-use federal asset. If the agency recently paid to renovate the office space in the building, the cost for the renovation should be treated as a
A. mission property.
B. stewardship investment.
C. heritage asset.
D. general property, plant and equipment expense.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 4：
When an accounting principle established by GASB conflicts with an accounting principle established by FASB. the preparer of financial statements for a local government should observe
A. the principle established by FASB.
B. the principle established by GASB.
C. either the principle established by GASB or FASB, without additional disclosure.
D. either the principle established by GASB or FASB, with additional disclosure required if the FASB principle is observed.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 5：
Based on FASAB standards, calculate the full cost of 1 unit of an output using the following information:

A. $ 3,989,400
B. $ 4,909,400
C. $ 5,029,400
D. $25,147,000
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 6：
Which of the following federal collections are typically accounted for in a deposit fund?
A. taxes dedicated to a specific purpose (e.g., gasoline taxes funding highway projects)
B. general tax receipts funding government operations overall (e.g., personal income taxes)
C. exchange revenues collected to finance a continuing cycle of business-type operations (e.g., revenue paid to service centers)
D. funds held temporarily until ownership is determined (e.g., earnest money paid by bidders)
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 7：
What is the entry when rent of $500 is paid?
A. debit cash $500, credit payables $500
B. debit expense S500, credit payables $500
C. debit cash $500, credit expense $500
D. debit expense $500, credit cash $500
正解：D
解説: (Pass4Test メンバーにのみ表示されます)