최신 GAFRB 무료덤프 - AGA Examination 2: Governmental Accounting, Financial Reporting and Budgeting (GAFRB)

문제1

Depreciation is measured on the statewide financial statements using the

A. accrual basis.

B. tax basis.

C. cash basis.

D. modified accrual basis.

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제2

A city issues S100,000 of 10-year general obligation bonds on April 1, 2024. Debt service of $10,000 must be paid each year on March 31, with 5% interest paid on the unpaid balance. Based upon this information, the interest expense reported on the government-wide statement for fiscal year ending March 31, 2025, is

A. $15.000.

B. $ 4,500.

C. $ 3,750.

D. $5,000.

정답: D

설명: (DumpTOP 회원만 볼 수 있음)

문제3

A municipality would establish an internal service fund to capture the activities of a data processing center, in order to account for

A. proceeds of revenue sources restricted to expenditure for specified purposes.

B. financial resources to be used for acquisition of facilities.

C. services rendered to the general public on a fee basis.

D. financing of services provided to other governmental units on a cost reimbursement basis.

정답: D

설명: (DumpTOP 회원만 볼 수 있음)

문제4

The objectives of federal financial reporting include all of the following EXCEPT

A. systems and control.

B. stewardship.

C. mission readiness.

D. budgetary integrity.

정답: C

설명: (DumpTOP 회원만 볼 수 있음)

문제5

According to GASB, when should landfill closure and post-closure costs be recognized?

A. each year the landfill is operating

B. every five years until the landfill is closed

C. when the landfill is closed

D. when payments for costs are made

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제6

A federal agency submits its budget request to which of the following?

A. GAO

B. Congress

C. the U.S. Department of the Treasury

D. OMB

정답: D

설명: (DumpTOP 회원만 볼 수 있음)

최신 GAFRB 무료덤프 - AGA Examination 2: Governmental Accounting, Financial Reporting and Budgeting (GAFRB)

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