問題×120問

CPA

今日は、120問くらいFAR問題集（２巡目）をときました。頭がパンク。結構、１巡目と同じ間違いが多い。これは、量に気を取られて定着をおろそかにしていた証拠だな。反省。ここ２日で、間違えたとこはこれ↓

  • Relevance-(P,F,T) - Reliability-(V,N,R)
  • Accounting Change Principal,Estimate,Reporting Entity
  • Comprehensive Income(Net Earings+Other Comprehensive Income)
    • Forein currency,Minimum Pension Liabilitiy Adjustments,Unrealized gain or Loss on A-for-sale
  • SFAS130 Separate EPS are not required
  • Prospective Financial Statemnts
    • Financial Forecast(general) Financial projection(limited Use)
  • APB22 "Significant accounts policies"
    • Depreciation,Amortization of Intangible Assets,Inventory Valuation,Translation of Foreign Currencies,Long-term Constraction
  • Work-in Process CGM
  • Retail Method(cost/retailxEI(retail))
  • Inventry turnover (CGS/Ave.Inventory)
  • Nonmonetary Exchanges similar or dissimilar and Boot recived
  • Discrete project (interest capitalize→expense :aftre completion)
  • Donated capital
  • Condemnation (これは間違えないけど覚えていない）

多いでしょ。皆さん復習になりました？