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英文会計検定 1級

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Which item is never reported as an “extraordinary item” under current US GAAP?

ASU 2015-01 eliminated the concept of extraordinary items from US GAAP.

2026年5月18日

The difference between the reacquisition price and the net carrying amount of debt is:

Gains or losses on debt extinguishment are recognized in the income statement in the period of the …

2026年5月18日

What is the effect of a 2-for-1 stock split on the par value per share?

A stock split increases the number of shares and proportionally reduces the par value per share.

2026年5月18日

When can internal-use software costs start being capitalized?

Capitalization begins during the application development stage, after the preliminary stage is comp…

2026年5月18日

In NFP accounting, net assets are classified into which two categories?

Modern NFP standards classify net assets as either "with donor restrictions" or "without donor rest…

2026年5月18日

Which cost flow method results in the highest net income during periods of rising prices?

FIFO assigns older, lower costs to cost of goods sold, resulting in higher reported net income when…

2026年5月18日

How are proceeds from bonds issued with detachable warrants allocated?

The proceeds are allocated between the bonds and the warrants based on their relative fair values a…

2026年5月18日

Under ASC 842, which criteria would classify a lease as a finance lease for a lessee?

Transfer of ownership is one of the five criteria that trigger finance lease classification.

2026年5月18日

Interest paid is classified as an operating activity under US GAAP; under IFRS, it can be:

IFRS allows more flexibility, permitting interest paid to be classified as either operating or fina…

2026年5月18日

If a range of loss is probable and no amount in the range is a better estimate, what is accrued?

Under US GAAP, if no amount in a range is better, the minimum amount of the range must be accrued.

2026年5月18日