| Test questions: |
100 questions regarding the job functions relating to assets, closing, treasury and tax (with a full mark of 800)
· The exam questions are developed in accordance with the legal and regulatory system of each jurisdiction.
* For your information, the FASS Test administered in Japan covers the following job functions.
<Assets>Accounts receivable control, accounts payable control, inventory control, fixed asset control, software control
<Closing>Monthly result control, Nonconsolidated closing, consolidated closing, disclosure
<Treasury> Cash receipt/payment control, notes control, securities control, debt guarantee control, loans receivable control, loans payable control, corporate bond control, derivative transaction control, foreign currency transaction control, fund management
<Tax> Tax effect calculation, filing consumption tax returns, filing corporate income tax returns, filing consolidated tax returns, response to tax inspection
Sample questions （prepared in the local business language of each jurisdiction）
»China
»SouthKorea
»Phillipine
»Indonesia
»Vietnam |
| Implementation method: |
IBT (Internet-based testing)
・As the internet access during the entire testing time is not required, the test can be implemented in the sites with relatively unstable network environment.
・The recommended system requirements are:
Microsoft Windows XP, Vista, or 7 for the operating system,
Microsoft Internet Explorer (IE) version 8.0 or above for the web browser, and
Adobe Flash Player version 11 or above. |
| Test result: |
The following test results will be provided on the PC monitor immediately after the test.※The results are printable
· Score: total marks out of the full 800 marks
· Level: Five-level evaluation (from A to E) based on the total marks
· Achievement level by testing scope: Achievement level in terms of percentage by testing scope of assets, closing, treasury and tax
≪FASS Test／Level of the test result≫
| Level |
Score |
Evaluative Comments |
A |
689 or
above |
- Have sufficient skills to confidently perform job duties in the accounting and finance function with an accurate understanding of its entire work processes. |
B |
688 - 641 |
- Have sufficient skills to perform job duties in the accounting and finance function with a reasonable level of understanding of most of its work processes.
- Although the level of accuracy of the knowledge varies by job field, this will not cause any problems in satisfactorily performing the job. |
C |
640 - 561 |
- Have basic skills to perform the day-to-day job duties in the accounting and finance function with limited ability to address jobs that have never been attempted before.
- Have skills to comfortably address any issues concerning the day-to-day job duties with a reasonable level of understanding of their nature. |
D |
560 -441 |
- Have skills to perform minimum required job duties with some support although the level of accuracy of knowledge varies widely across job fields. |
E |
440 or below |
- Has a limited level of understanding of the work processes in the accounting and finance function.
- Needs to make further efforts in developing the skills. |
|
