GAFRB 무료 덤프문제 온라인 액세스

The Department of Health and Human Services prepares a financial statement displaying costs of each major program as they relate to the department's outcomes and outputs. The title of this financial statement is the

• A.Statement of Budgetary Resources.
• B.Statement of Net Cost.
• C.Statement of Changes in Net Position.
• D.Statement of Custodial Activity.

Interest accrued on the public debt is reported as

• A.a tax expenditure.
• B.a receipt.
• C.an outlay.
• D.a cost of goods sold.

The purpose for establishing a custodial fund is to

• A.account for assets held in a trustee capacity.
• B.provide services to the public on a fee basis.
• C.accumulate resources for payment of debt.
• D.track financial resources to be used for acquisition of capital facilities.

An agency operates out of a building that is on the Register of Historic Places; the building is classified as a multi-use federal asset. If the agency recently paid to renovate the office space in the building, the cost for the renovation should be treated as a

• A.heritage asset.
• B.mission property.
• C.general property, plant and equipment expense.
• D.stewardship investment.

The capitalization of interest begins when all of the following conditions are met EXCEPT

• A.the contract is signed for purchasing the asset.
• B.activities are in progress to get the asset ready for its intended use.
• C.outlays for the asset have been made.
• D.interest cost is being incurred.