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GAFRB資格認定 & GAFRB無料ダウンロード

さらに、It-Passports GAFRBダンプの一部が現在無料で提供されています：https://drive.google.com/open?id=1eOkqppTnlPTEpXmVAS2XT_E6rXuMZ-UV

間違ったトピックは複雑で規則性がない傾向があり、GAFRBトレント準備は、ユーザーが間違った質問のあらゆる論理的な構造を形成するのに役立ちます。誘導と照合、およびGAFRBの調査問題は、次のステップに進み、間違ったトピックの詳細な分析を行い、ナレッジモジュールに存在するユーザーに、GAFRB試験問題のユーザーにどのように補うかを伝えます。自身の知識の抜け穴は、そのような間違いが二度と起こらないように、そのような質問に対処する方法を要約しています。

AGA GAFRB 認定試験の出題範囲：

トピック
出題範囲

トピック 1

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。

トピック 2

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 3

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。

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AGA Examination 2: Governmental Accounting, Financial Reporting and Budgeting (GAFRB) 認定 GAFRB 試験問題 (Q19-Q24):

質問 # 19
Information is reported in the notes to the financial statements to support all of the following goals EXCEPT to

A. provide information in a timely and comparable format.
B. provide narrative information.
C. provide detailed information that is not described in the basic financial statements.
D. satisfy disclosure requirements.

正解：A

解説：
Comprehensive Detailed Explanation:
The notes to the financial statements serve the purpose of:
Providing narrative explanations for items presented in the financial statements Offering additional disclosures to comply with GASB/GAAP requirements Presenting detailed information not conveyed in the basic financial statements themselves While comparability and timeliness are important qualitative characteristics of financial reporting, they are not the direct purpose of note disclosures. That responsibility lies more broadly with the financial reporting system as a whole.
Relevant References:
GASB Concepts Statement No. 1 - Objectives of Financial Reporting
GASB Codification Section 2300 - Notes to the Financial Statements
FASAB Handbook - Disclosure Objectives
D). provide information in a timely and comparable format

質問 # 20
An example of a federal principal financial statement is the

A. Statement of Operations.
B. Statement of Net Income.
C. Statement of Cash Flows.
D. Statement of Budgetary Resources.

正解：D

解説：
Federal principal financial statements are required under OMB Circular A-136 and FASAB standards. They include:
Statement of Budgetary Resources (SBR)
Balance Sheet
Statement of Net Cost
Statement of Changes in Net Position
Statement of Custodial Activity (if applicable)
There is no "Statement of Cash Flows" or "Statement of Net Income" in federal accounting - those are private-sector financial statements.
Relevant References:
OMB Circular A-136
FASAB SFFAS No. 53 - Principal Financial Statements
Treasury Financial Manual (TFM) Volume I
B). Statement of Budgetary Resources

質問 # 21
A budget document that lists the budget by social services, affordable housing and supplies includes which of the following significant elements?

A. function, program, object class
B. function, category, object class
C. organizational unit, program, category
D. program, function, category

正解：A

解説：
A well-structured budget document typically categorizes spending in three key ways:
Function: Broad purpose or mission, such as public safety, social services, or housing.
Program: Specific activities or initiatives under a function (e.g., housing vouchers under affordable housing).
Object Class: The type of goods or services purchased, such as personnel, supplies, or equipment.
When a budget is organized by items like social services (function), affordable housing (program), and supplies (object class), it indicates the budget is categorized by those three significant elements.
Relevant Standards and References:
OMB Circular A-11, Preparation, Submission, and Execution of the Budget GAO Budget Glossary

質問 # 22
Which of the following federal collections are typically accounted for in a deposit fund?

A. funds held temporarily until ownership is determined (e.g., earnest money paid by bidders)
B. taxes dedicated to a specific purpose (e.g., gasoline taxes funding highway projects)
C. exchange revenues collected to finance a continuing cycle of business-type operations (e.g., revenue paid to service centers)
D. general tax receipts funding government operations overall (e.g., personal income taxes)

正解：A

解説：
Deposit funds are a type of fiduciary fund used by federal agencies to account for monies held temporarily for others and where the government does not have ownership. These funds are not available for general government use and are excluded from budgetary resources.
Examples include:
Unidentified remittances
Bid deposits or earnest money
Collections awaiting resolution of ownership
These do not represent revenue to the federal government and are instead liabilities until disbursed.
Relevant References:
Treasury Financial Manual (TFM), Volume I, Part 2, Chapter 1500 - Deposit Fund Accounts GAO Red Book - Federal Appropriations Law FASAB SFFAS No. 1 - Accounting for Selected Assets and Liabilities C). funds held temporarily until ownership is determined

質問 # 23
Government, public, private and not-for-profit entities all share which common goal of financial reporting?

A. inform users about the ability of the entity to generate revenue
B. demonstrate the nature of cash receipts and disbursements
C. provide users with the current status of the entity
D. provide users with decision support

正解：D

解説：
Despite differences in sector goals, all entities-public, private, nonprofit, or government-use financial reporting to provide information that assists stakeholders in making informed decisions.
While private-sector entities focus on profitability and governmental entities focus on accountability and stewardship, both require decision-useful financial data.
Relevant References:
FASAB SFFAC No. 1 - Objectives of Federal Financial Reporting
GASB Concepts Statement No. 1 - Objectives of Financial Reporting
FASB Statement of Financial Accounting Concepts No. 1
A). provide users with decision support

質問 # 24
......

It-PassportsのAGAのGAFRB試験トレーニング資料を手に入れたら、輝い職業生涯を手に入れるのに等しくて、成功の鍵を手に入れるのに等しいです。君がAGAのGAFRB問題集を購入したら、私たちは一年間で無料更新サービスを提供することができます。もし学習教材は問題があれば、或いは試験に不合格になる場合は、全額返金することを保証いたします。

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