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英文会計検定 1級

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How are “Stock Warrants” classified when issued with preferred stock?

Stock warrants represent a potential for future equity and are classified as part of stockholders' …

2026年5月18日

What does the “Times Interest Earned” ratio measure?

This ratio measures a company's ability to meet its interest payments from operating income.

2026年5月18日

Which cost should be excluded from the capitalized cost of a new machine?

Costs that do not increase the utility of the asset, such as training or repair of transit damage, …

2026年5月18日

The “Funded Status” of a pension plan is the difference between:

The funded status is the PBO (liability) minus the fair value of the plan assets (asset).

2026年5月18日

Under the lower of cost or market (LCM) rule, “market” is defined as:

In LCM, market value is replacement cost, subject to a ceiling (NRV) and a floor (NRV minus profit).

2026年5月18日

For a lessee, a lease with a term of 12 months or less and no purchase option is:

Lessees can choose not to recognize ROU assets and lease liabilities for short-term leases (12 mont…

2026年5月18日

What is “Bargain Purchase” in an acquisition?

A bargain purchase occurs when the fair value of net assets exceeds the acquisition cost, resulting…

2026年5月18日

Investments in equity securities with “no readily determinable fair value” can be valued at:

ASC 321 allows a measurement alternative for equity investments without a readily determinable fair…

2026年5月18日

Where are “Restricted Cash” balances reported?

Restricted cash is classified as current or non-current depending on the nature and timing of the r…

2026年5月18日

How are proceeds from bonds with “detachable” warrants allocated?

The total proceeds are allocated between the liability (bond) and equity (warrants) based on their …

2026年5月18日