最新的Certified Compensation Professional (CCP)認證 T7考試題庫

問題1

Defined benefit pension commitments often represent a company's largest single financial liability. IAS 19 was amended as of January, 2014. What does this amendment require?

A. That any projected deficit of a pension fund be detailed in the financial statement

B. That any existing deficit of a pension fund be detailed in the financial statement

C. That companies state whether they have a defined benefit or defined contribution plan in the financial statement

D. That surplus or deficit of a pension fund be detailed in the financial statement

正確答案: D

問題2

The International Accounting Standards Board (IASB) has given companies the option to use fair value as the basis for measurement of financial assets and liabilities. Which of the following best defines fair value?

A. Amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction

B. A residual interest in the assets of the entity after deducting all its liabilities

C. Faithful representation of the amount paid for a given item

D. Quality of information that confirms users' earlier expectations

正確答案: A

問題3

Profit-sharing and bonuses are an example of which kind of employee benefits?

A. Long-term benefits

B. Post-employment benefits

C. Termination benefits

D. Short-term benefits

正確答案: A

問題4

Who appoints International Accounting Standards Board (IASB) members?

A. International Accounting Standards Committee (IASC) Foundation

B. Standards Advisory Council (SAC)

C. International Accounting Standards Board (IASB) staff

D. International Financial Reporting Interpretations Committee (IFRIC)

正確答案: A

問題5

Which of the following best defines the term "equity"?

A. Decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distributions to equity participants

B. A present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits

C. Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants

D. The residual interest in the assets of the entity after deducting all its liabilities

正確答案: D

問題6

Which of the following plans obliges an employer to pay a specified amount of benefits to the employee?

A. Defined benefit plan

B. Bonus plan

C. Post-employment plan

D. Defined contribution plan

正確答案: A

問題7

Current assets comprise assets that can be converted to cash. They must be converted within what time period?

A. Within a year

B. Within two years

C. Before the end of the fiscal year

D. Within a fiscal year

正確答案: A

問題8

How do noncurrent assets (long-term assets) differ from current assets?

A. Noncurrent assets cannot be easily converted to cash within two years

B. Noncurrent assets cannot be easily converted to cash within a year

C. Noncurrent assets can only be converted to cash until the subsequent fiscal year

D. Noncurrent assets are not affected by the fiscal year

正確答案: B

問題9

Companies desire more current assets than current liabilities. What is the difference between current assets and current liabilities called?

A. Noncurrent liabilities

B. Net working capital

C. Net income

D. Total liabilities

正確答案: B

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