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Title: GAFRB試験参考書、GAFRB試験内容、GAFRB問題集オンライン版 [Print This Page]
Author: robking120    Time: 10 hour before
Title: GAFRB試験参考書、GAFRB試験内容、GAFRB問題集オンライン版
Examination 2: Governmental Accounting, Financial Reporting and Budgeting (GAFRB)の調査の質問は、より専門的な質の高いサービスをユーザーにもたらすことができます。私たちのGAFRB学習教材はユーザーに自信を与え、感情に強く依存します。ユーザーはGAFRB試験で受験者に同行するため、候補者は学習コンテンツだけでなく、教えることだけでなく、彼の困難な困難なヘルパーを共有しているので、私たちを信じて、私たちはとても専門的な会社です。これで、GAFRBテストガイドのデモを無料でダウンロードして、詳細を理解できます。
AGA GAFRB 認定試験の出題範囲：
トピック出題範囲
トピック 1
  • 州および地方自治体の財務会計と報告：この試験セクションでは、公共部門の会計士のスキルを測定し、GASB基準を適用して報告主体と構成単位を定義することに重点を置いています。様々な種類の基金の構造と目的、そしてそれぞれの会計基準について考察します。受験者は、年次包括財務報告書の形式と内容、そして公共の透明性を高めるための一般的な報告書の目的を理解している必要があります。
トピック 2
  • 連邦財務会計と報告：このセクションでは、政府財務アナリストのスキルを評価し、連邦会計におけるFASAB、OMB、財務省、GAOの役割について考察します。連邦予算に関する用語と連邦予算方程式の理解も問われます。予算会計と自己勘定会計を区別し、様々な連邦基金の種類の構造と利用方法を概説します。また、歳出や債務といった主要な予算取引、そして給与計算や減価償却といった自己勘定取引の記録方法についても解説します。
トピック 3
  • 政府財務会計、報告、予算編成：一般知識：このセクションでは、政府財務アナリストのスキルを評価し、利益よりもサービス重視、予算の重要性など、民間部門の実務とは異なる政府会計の独自の側面を網羅します。特に、公共部門における財務報告の目的、GASB、FASB、FASAB、IPSASBといった基準設定機関の役割、そして会計基準設定の適正手続きに重点を置いています。また、期間間の公平性、予算遵守、持続可能性、そして質の高い財務情報の特徴に関する知識も問われます。

>> GAFRB受験トレーリング <<
GAFRB学習範囲 & GAFRB参考書勉強この急速に変化する世界では、AGA仕事と才能に対する要件は高く、人々が高給の仕事を見つけたい場合は、健康だけでなく作業能力も含むさまざまなスキルを高める必要があります。しかし、GAFRB認定を取得すると、あなたの作業能力が証明され、理想的な仕事を見つけることができます。 GAFRB試験に簡単に合格できる高品質のGAFRB試験資料を提供します。また、GAFRB試験の学習と準備にほとんど時間を必要としない多くの時間とエネルギーを節約できます。
AGA Examination 2: Governmental Accounting, Financial Reporting and Budgeting (GAFRB) 認定 GAFRB 試験問題 (Q114-Q119):質問 # 114
Governmental funds reported $80 million current expenditures and $2 million capital outlays. The reconciliation of the Statement of Revenues. Expenditures, and Change in Fund Balance to the Statement of Activities starts with the total net change in fund balances in the governmental fund and
正解：D
解説：
In the reconciliation from the governmental fund financial statements to the government-wide Statement of Activities, capital outlays that were treated as expenditures in the governmental funds are added back. This is because the government-wide financial statements use full accrual accounting, where capital outlays are capitalized as assets and not expensed.
Thus, the $2 million in capital outlays would be added back to adjust net change in fund balances to arrive at the change in net position for governmental activities.
Relevant References:
GASB Statement No. 34 - Reporting Capital Assets and Reconciliation
GASB Codification Section 2200 - Government-wide Financial Reporting
GFOA Annual Comprehensive Financial Report Guidance
C). $2 million in capital outlays is added

質問 # 115
Which of the following revenue sources is an exchange-like transaction?
正解：C
解説：
Exchange and exchange-like transactions occur when each party receives and gives up essentially equal value.
In the case of operating permits (e.g., business licenses or environmental permits), the payer receives a direct and proportional benefit in exchange for the fee paid, making this an exchange-like transaction.
In contrast:
Income taxes and fines are non-exchange revenues.
Grants may or may not be exchange-like, depending on stipulations, but generally are non-exchange.
Relevant Standards and References:
GASB Statement No. 33, Accounting and Financial Reporting for Nonexchange Transactions GASB Codification Section N50, Nonexchange Transactions GFOA Best Practices - Revenue Recognition Therefore, Option B is correct.

質問 # 116
A city utilizing a 60-day availability period has a June 30 year-end. It levies property taxes in January that are due in March, which are used to finance the general fund. The city levied S15 million in taxes in the current fiscal year, collecting $12 million during the fiscal year. In addition, the following amounts were collected in the months after year-end:
July $1,000,000
August $ 500,000
September $ 250,000
How much revenue should the general fund recognize for the fiscal year?
正解：B
解説：
The city has a June 30 fiscal year-end and applies the 60-day availability rule, which is standard under modified accrual accounting for governmental funds like the general fund.
Total collections within:
Fiscal year: $12 million
60-day window (July + August): $1 million + $500,000 = $1.5 million
Revenue recognized = $12 million + $1.5 million = $13.5 million
However, under GASB Interpretation No. 5 and GASB Statement No. 33, only amounts expected to be collected within 60 days after year-end should be recognized as revenue in the general fund. The city uses the
60-day rule.
Thus, the correct amount to recognize is:
$12 million (collected during fiscal year)
$1 million (July)
$500,000 (August) = $13.5 million
C). $13.5 million
Relevant References:
GASB Statement No. 33 - Accounting and Financial Reporting for Nonexchange Transactions GASB Interpretation No. 5 - Property Tax Revenue Recognition GASB Codification Section 1600.115 (Modified Accrual Basis)
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質問 # 117
Management's need for real-time access to data is facilitated when
正解：A
解説：
Why Does Management Need Real-Time Data Access?
* Real-time access to data enables managers to make timely and informed decisions.
* Complex data setspresented clearly and concisely (with minimal distractions) allow decision-makers to focus on the critical insights necessary for strategic and operational planning.
Why Is Option D Correct?
* On-demand access ensures managers can retrieve updated data whenever needed. Presenting the data in a focused and distraction-free format facilitates quick comprehension and decision-making.
Why Other Options Are Incorrect:
* A. Visual representation with indirect information:Including unrelated data can overwhelm users and detract from effective decision-making.
* B. Dashboards updated quarterlyuarterly updates do not meet the need for real-time access.
* C. Prior year's financial dataecisions based solely on historical data are not responsive to real-time needs.
References and Documents:
* GAO Data Analytics and Visualization Framework:Stresses the importance of real-time, actionable, and distraction-free data for decision-making.
* AICPA Dashboard Guidelines:Recommends presenting complex data sets in a clear and accessible format for management use.

質問 # 118
When an accounting principle established by GASB conflicts with an accounting principle established by FASB. the preparer of financial statements for a local government should observe
正解：B
解説：
For state and local governments, GASB (Governmental Accounting Standards Board) is the authoritative standard-setting body. If a GASB principle exists, it must be followed, even if a FASB (Financial Accounting Standards Board) principle suggests a different approach.
FASB guidance may only be used in the absence of applicable GASB guidance - and even then, only when it does not conflict with governmental accounting objectives.
Relevant References:
GASB Statement No. 76 - The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments GASB Concepts Statements GAO and GFOA Reporting Manuals A). the principle established by GASB

質問 # 119
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我々のAGAのGAFRBソフトを利用してお客様の高通過率及び我々の技術の高いチームで、我々は自信を持って我々Xhs1991は専門的なのだと言えます。アフターサービスは会社を評価する重要な基準です。これをよくできるために、我々は全日24時間のサービスを提供します。AGAのGAFRBソフトを購入してから一年間の無料更新サービスも提供します。試験に失敗したら、全額で返金する承諾があります。だから、AGAのGAFRB試験に合格したいあなたは安心で弊社の商品を選べばいいんです。
GAFRB学習範囲: https://www.xhs1991.com/GAFRB.html




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