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質問 1：
What are the two guiding principles of accrual accounting?
A. Cost and materiality
B. Revenue recognition and measurement
C. Revenue recognition and matching
D. Expense recognition and matching
正解：C
質問 2：
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 3：
Which of the following is true of liabilities?
A. Both current and noncurrent liabilities come due in less than a year
B. Current liabilities come due in less than a year
C. Noncurrent liabilities come due in less than a year
D. Current liabilities come due in less than 18 months
正解：B
質問 4：
When does a present obligation exist?
A. When the company recognizes the expected cost of profit-sharing and bonus payments
B. When a change in the company's informal practices would cause unacceptable damage to its relationship with employees
C. When the employee renders service
D. When the company has no realistic alternative but to make the payments
正解：D
質問 5：
Which statement below most accurately describes a primary purpose of the Standards Advisory Council (SAC)?
A. Appoints International Accounting Standards Board (IASB) members
B. Has the sole responsibility for setting standards
C. Approves principles-based standards but does not issue detailed application guidelines
D. Informs International Accounting Standards Board (IASB) of implications of proposed standards
正解：D
質問 6：
When a company provides information that is of sufficient importance to influence the judgment and decisions of an informed user, which principle of Level 3 of the conceptual framework is being represented?
A. Going concern
B. Measurement
C. Faithful representation
D. Full disclosure
正解：D
質問 7：
What is the timing of revenue recognition?
A. When the company reports current and non-current classifications in its statement of financial position
B. When users have sufficient reasonable knowledge of business and financial accounting
matters to understand the information
C. When economic benefits are received by the company and reliable measurement of the amount of revenue is possible
D. When it is probable that future economic benefits will flow to the company and reliable measurement of the amount of revenue is possible
正解：D
What are the two guiding principles of accrual accounting?
A. Cost and materiality
B. Revenue recognition and measurement
C. Revenue recognition and matching
D. Expense recognition and matching
正解：C
質問 2：
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 3：
Which of the following is true of liabilities?
A. Both current and noncurrent liabilities come due in less than a year
B. Current liabilities come due in less than a year
C. Noncurrent liabilities come due in less than a year
D. Current liabilities come due in less than 18 months
正解：B
質問 4：
When does a present obligation exist?
A. When the company recognizes the expected cost of profit-sharing and bonus payments
B. When a change in the company's informal practices would cause unacceptable damage to its relationship with employees
C. When the employee renders service
D. When the company has no realistic alternative but to make the payments
正解：D
質問 5：
Which statement below most accurately describes a primary purpose of the Standards Advisory Council (SAC)?
A. Appoints International Accounting Standards Board (IASB) members
B. Has the sole responsibility for setting standards
C. Approves principles-based standards but does not issue detailed application guidelines
D. Informs International Accounting Standards Board (IASB) of implications of proposed standards
正解：D
質問 6：
When a company provides information that is of sufficient importance to influence the judgment and decisions of an informed user, which principle of Level 3 of the conceptual framework is being represented?
A. Going concern
B. Measurement
C. Faithful representation
D. Full disclosure
正解：D
質問 7：
What is the timing of revenue recognition?
A. When the company reports current and non-current classifications in its statement of financial position
B. When users have sufficient reasonable knowledge of business and financial accounting
matters to understand the information
C. When economic benefits are received by the company and reliable measurement of the amount of revenue is possible
D. When it is probable that future economic benefits will flow to the company and reliable measurement of the amount of revenue is possible
正解：D
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