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質問 1：
Which of the following are ingredients of the fundamental qualitative characteristics of faithful representation?
A. Predictive value, confirmatory value, relevance
B. Assets, liabilities, equity
C. Complete, neutral, freedom from error
D. Comparability, verifiability, timeliness
正解：C
質問 2：
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 3：
Which of the following is one of the four main financial statements?
A. Statement of full disclosure
B. Statement of accrual accounting
C. Statement of changes in shareholders' equity
D. Statement of assets
正解：C
質問 4：
Which of the following describes the concerns of Level 3 of the conceptual framework for financial reporting?
A. Elements of financial statements
B. Basic objective
C. Fundamental concepts
D. Recognition, measurement, and disclosure concepts
正解：D
質問 5：
What is one of the main purposes of the International Financial Reporting Interpretations Committee (IFRIC)?
A. Provide guidance on reporting issues not specifically addressed in International Accounting Standards Board (IASB)'s standards
B. Monitor International Accounting Standards Board (IASB)'s effectiveness, raise funds, and approve budget
C. Discuss the roles and responsibilities of the International Accounting Standards Board (IASB) and its advisory groups
D. Provide advice to International Accounting Standards Board (IASB) on priorities
正解：A
質問 6：
Company XYZ outsourced its printing services to a specialist printing firm. The specialist firm took responsibility for the staff, though the team remains on Company XYZ's premises. Which of the following is true?
A. Due to the outsourcing of the staff, they are now considered service-supplier costs rather than staff costs
B. Because they remain on your premises, they are considered staff costs
正解：A
質問 7：
What is the reconciliation of the beginning and ending balances of stockholders' equity accounts called?
A. Statement of Income
B. Statement of Financial Position
C. Statement of Stockholders' Equity
D. Statement of Cash Flows
正解：C
Which of the following are ingredients of the fundamental qualitative characteristics of faithful representation?
A. Predictive value, confirmatory value, relevance
B. Assets, liabilities, equity
C. Complete, neutral, freedom from error
D. Comparability, verifiability, timeliness
正解：C
質問 2：
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 3：
Which of the following is one of the four main financial statements?
A. Statement of full disclosure
B. Statement of accrual accounting
C. Statement of changes in shareholders' equity
D. Statement of assets
正解：C
質問 4：
Which of the following describes the concerns of Level 3 of the conceptual framework for financial reporting?
A. Elements of financial statements
B. Basic objective
C. Fundamental concepts
D. Recognition, measurement, and disclosure concepts
正解：D
質問 5：
What is one of the main purposes of the International Financial Reporting Interpretations Committee (IFRIC)?
A. Provide guidance on reporting issues not specifically addressed in International Accounting Standards Board (IASB)'s standards
B. Monitor International Accounting Standards Board (IASB)'s effectiveness, raise funds, and approve budget
C. Discuss the roles and responsibilities of the International Accounting Standards Board (IASB) and its advisory groups
D. Provide advice to International Accounting Standards Board (IASB) on priorities
正解：A
質問 6：
Company XYZ outsourced its printing services to a specialist printing firm. The specialist firm took responsibility for the staff, though the team remains on Company XYZ's premises. Which of the following is true?
A. Due to the outsourcing of the staff, they are now considered service-supplier costs rather than staff costs
B. Because they remain on your premises, they are considered staff costs
正解：A
質問 7：
What is the reconciliation of the beginning and ending balances of stockholders' equity accounts called?
A. Statement of Income
B. Statement of Financial Position
C. Statement of Stockholders' Equity
D. Statement of Cash Flows
正解：C
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