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CPA Australia Financial-Accounting-and-Reporting (CPA Financial Accounting and Reporting) Exam is a comprehensive assessment of an individual's knowledge and skills in the field of financial accounting and reporting. It is one of the four compulsory exams that aspiring accountants need to pass to become a qualified CPA. Financial-Accounting-and-Reporting exam covers a wide range of topics, including financial accounting, financial reporting, and corporate reporting.

CPA Australia Financial-Accounting-and-Reporting (CPA Financial Accounting and Reporting) Exam is a certification exam for accounting professionals who wish to become Certified Public Accountants. Financial-Accounting-and-Reporting exam is designed to test the knowledge and skills required to succeed in the field of accounting and finance. It covers a wide range of topics, including financial reporting, taxation, auditing, and ethics.

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CPA Australia CPA Financial Accounting and Reporting Exam Sample Questions (Q94-Q99):

NEW QUESTION # 94
Liquidity of a company is based on its ability to

A. pay dividends to shareholders.
B. buy back shares.
C. meet short term commitments.
D. meet long term commitments.

Answer: C

NEW QUESTION # 95
Which of the following represents a principal-agent relationship?
I.
shareholders-auditors
II.
shareholders-management
III.
security exchange-company
IV.
board of directors-employees

A. I, II and III only
B. I, II and IV only
C. I, II, III and IV
D. II, III and IV only

Answer: B

NEW QUESTION # 96
Which one of the following is an advantage of current purchasing power accounting?

A. It provides a clear use of indices which approximates the measurement of value.
B. It provides a stable monetary unit that values profit and capital.
C. It supposes that value of net assets clearly reflects general goods and services are bought once assets were released.
D. It enables raw data to be just easily verifiable but not auditable.

Answer: B

NEW QUESTION # 97
The ability of a company to pay its bills when and as they fall due is a measure of

A. the true and fair view of the financial report.
B. compliance with the conceptual framework.
C. solvency.
D. economic value.

Answer: C

NEW QUESTION # 98
An example of voluntary reporting in Australia is a

A. statement of comprehensive income.
B. statement of financial position.
C. sustainability report.
D. statement of cash flows.

Answer: C

NEW QUESTION # 99
......

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