최신AGA Examination 2: Governmental Accounting, Financial Reporting and Budgeting (GAFRB) - GAFRB무료샘플문제
문제1
of the following are integral parts of state governments* formal financial statements EXCEPT the
of the following are integral parts of state governments* formal financial statements EXCEPT the
정답: B
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문제2
Which of the following fund types would be used to collect water utility user fees?
Which of the following fund types would be used to collect water utility user fees?
정답: B
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문제3
Separate fund financial statements should be presented for
Separate fund financial statements should be presented for
정답: B
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문제4
A local government is evaluating different financing options for an upcoming capital project. Which of the following debt instruments will typically offer the lowest interest rate?
A local government is evaluating different financing options for an upcoming capital project. Which of the following debt instruments will typically offer the lowest interest rate?
정답: A
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문제5
At the beginning of the fiscal year a school district held the following capital assets:
What is the depreciation expense for the current year?
At the beginning of the fiscal year a school district held the following capital assets:
What is the depreciation expense for the current year?
정답: A
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문제6
Which type of cost is generally allowed for a grant under the OMB Uniform Guidance?
Which type of cost is generally allowed for a grant under the OMB Uniform Guidance?
정답: B
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문제7
All the following are required financial statement reporting on governmental funds EXCEPT
All the following are required financial statement reporting on governmental funds EXCEPT
정답: D
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문제8
Information is reported in the notes to the financial statements to support all of the following goals EXCEPT to
Information is reported in the notes to the financial statements to support all of the following goals EXCEPT to
정답: D
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문제9
A governmental financial reporting entity is comprised of all of the following EXCEPT
A governmental financial reporting entity is comprised of all of the following EXCEPT
정답: B
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