Becker 1회독: MCQ - F8-M5 Governmental Accounting Overview 오답 노트

overview라고 해서 내가 금방 풀 줄 알았더니 범위가 살짝 다르긴 했다. 안 배운 내용이니까 이번에 짚고 넘어가자.

 

1. (00892) Governmental entity에게 있어서 가장 달성하기 어려운 service efforts and accomplishments란? 

정답은 Relevance 목적적합성.

Consistency (매년 GAAP을 잘 지켜서 보고해 왔는가)나 다른 정부와의 comparability보다 달성하기 어렵다고 함. Why...?

 

2. (00927) 예산 회계는 아예 배우질 않아서 뭔 소린지 못 알아 듣겠음.

문제는 Which event is supportive of interperiod equity as a financial reporting objective of a govt. unit? 

답은 A balanced budget is adoped. Interperiod equity is a significant part of accountability on behalf of a govt. entity. It helps users assess whether current year revenues are sufficien to pay for the services provided that year and whether future taxpayers will be required to assume burdens for services previously provided. 

 

Residual equity transfers is an obsolete term included as a distracter. 

 

obsolete = 더 이상 쓸모가 없는, 구식의

disctracter = 정답이 아닌 선택지

 

3. (00889) In compying with GASB 34, a govt. will present separate fund financial statements for its governmental and proprietary funds. The purpose of this presentation is to report additional and detailed information about the primary govt.

 

다른 오답들 뜻을 알아두면 좋을 것 같아서 정리.

1. Prioritization of general revenue distributions is displayed in the statement of activities in the government-wide financial statements

2. Budget comparisons are presented as required supplementary information, not in the fund financial statements

3. Internal service funds are presented in summary in the fund financial statements