최신AGA Examination 2: Governmental Accounting, Financial Reporting and Budgeting (GAFRB) - GAFRB무료샘플문제
문제1
Depreciation is measured on the statewide financial statements using the
Depreciation is measured on the statewide financial statements using the
정답: B
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문제2
An idle facility cost is an allowable expense to charge to federal grants when a
An idle facility cost is an allowable expense to charge to federal grants when a
정답: A
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문제3
Which one of the following statements is true with regard to external reporting of major funds for state and local governments?
Which one of the following statements is true with regard to external reporting of major funds for state and local governments?
정답: B
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문제4
Wasteful year-end spending may be discouraged by including which of the following in the appropriation law?
Wasteful year-end spending may be discouraged by including which of the following in the appropriation law?
정답: A
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문제5
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
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
정답: D
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문제6
A state department has been developing a new computer system for managing federal grants. The project has the following costs:
What amount should be recorded as the value of the intangible asset?
A state department has been developing a new computer system for managing federal grants. The project has the following costs:
What amount should be recorded as the value of the intangible asset?
정답: D
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문제7
Governmental funds reported $80 million current expenditures and $2 million capital outlays. The reconciliation of the Statement of Revenues. Expenditures, and Change in Fund Balance to the Statement of Activities starts with the total net change in fund balances in the governmental fund and
Governmental funds reported $80 million current expenditures and $2 million capital outlays. The reconciliation of the Statement of Revenues. Expenditures, and Change in Fund Balance to the Statement of Activities starts with the total net change in fund balances in the governmental fund and
정답: C
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문제8
The PAR includes all of the following elements EXCEPT the
The PAR includes all of the following elements EXCEPT the
정답: A
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