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英文会計検定 1級

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Which of the following must be disclosed regarding the funded status of a pension plan?

Companies must disclose the funded status (PBO minus plan assets) on their balance sheet.

2026年5月18日

How is the reclassification adjustment for OCI items treated?

Reclassification adjustments move items from AOCI to net income to ensure they are not counted twic…

2026年5月18日

Which basis of accounting is used for the “General Fund” of a local government?

Governmental funds use the modified accrual basis, focusing on current financial resources and obli…

2026年5月18日

Which approach to fair value uses prices and information from market transactions for similar assets?

The market approach uses prices and other relevant information generated by market transactions inv…

2026年5月18日

When are the tax effects of stock-based compensation recognized under ASC 718?

Tax effects are recognized as the compensation expense is recorded over the vesting period.

2026年5月18日

In a consolidated income statement, how are intercompany sales eliminated?

Intercompany transactions must be fully eliminated to avoid overstating total consolidated revenue …

2026年5月18日

What is the effect of an increase in the valuation allowance for deferred tax assets?

Increasing the valuation allowance indicates the asset is less likely to be realized, which increas…

2026年5月18日

Which exchange rate is used to translate “Depreciation Expense” under the temporal method?

Under the temporal method, expenses related to non-monetary assets use the historical rates of thos…

2026年5月18日

The “75% test” in segment reporting requires that reportable segments’ external revenue must cover at least:

The total external revenue of reportable segments must constitute at least 75% of the entity's cons…

2026年5月18日

For indefinite-lived intangible assets, how often must an impairment test be performed?

Indefinite-lived intangibles, including goodwill, must be tested for impairment at least once a yea…

2026年5月18日