PracticeVideosBlogFlashcardsEspañol
All Practice Exams

Free Practice Questions for Zenkei Bookkeeping Advanced Grade

Exam-style questions and explanations by OpenExamPrep.

✓ No registration✓ No credit card
100+ Questions
100% Free

Loading practice questions...

Same family resources

Explore More Zenkei Bookkeeping Certification (Japan)

Continue into nearby exams from the same family. Each card keeps practice questions, study guides, flashcards, videos, and articles in one place.

Zenkei Bookkeeping Grade 1 (全経簿記能力検定試験 1級, Japan)

Practice Questions
Exam Review

Key Facts: Zenkei Bookkeeping Advanced Grade Exam

280/400

Minimum total with a 40% subject floor

https://zenkei.or.jp/exam/bookkeeping

8,700 JPY

2026 Advanced fee

Zenkei 2026 guidebook

税理士 eligibility

Zenkei-stated benefit of an Advanced pass

Zenkei bookkeeping exam page

90 min pair

Cost accounting + management accounting timed together on official Advanced papers

Zenkei Advanced 原価計算 paper instructions

Zenkei Advanced: four Japanese subjects, 40% floor and 280/400, 8,700 JPY in 2026, 税理士試験 eligibility. This bank is independent English MCQ study, not official papers.

Sample Zenkei Bookkeeping Advanced Grade Practice Questions

Try these sample questions to review concepts for the Zenkei Bookkeeping Advanced Grade exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1In 商業簿記 for a listed Japanese company, shareholders pay in 800,000,000 yen on a no-par issue. Under Companies Act Article 445, what is the smallest amount that may be recorded as 資本金 (stated capital)?
A.800,000,000 yen
B.400,000,000 yen
C.200,000,000 yen
D.0 yen, with the entire amount as 資本準備金
Explanation: Companies Act Article 445 allows a company not to record as stated capital an amount not exceeding one-half of the contribution. The legal floor for 資本金 is therefore 400,000,000 yen, and the remainder is 資本準備金. Listed-company commercial bookkeeping at Advanced level applies this capital rule on every share issue.
2In 商業簿記, a listed company with 資本金 800,000,000 yen, 資本準備金 150,000,000 yen, and 利益準備金 20,000,000 yen resolves a cash surplus dividend of 50,000,000 yen. How much must be appropriated to reserve under Companies Act Article 445(4)?
A.50,000,000 yen
B.12,500,000 yen
C.5,000,000 yen
D.0 yen, because capital reserve already exists
Explanation: Until 資本準備金 plus 利益準備金 equal one-fourth of 資本金, a surplus dividend requires a reserve equal to one-tenth of the surplus decrease. One-fourth of 800,000,000 yen is 200,000,000 yen and current reserves are 170,000,000 yen, so 30,000,000 yen of headroom remains. One-tenth of 50,000,000 yen is 5,000,000 yen, which is below that headroom, so 5,000,000 yen is appropriated.
3In 商業簿記, how does ASBJ Statement No. 1 require a listed company to present 自己株式 (treasury shares) on the balance sheet?
A.As a current investment asset at cost
B.As an intangible asset amortized over 20 years
C.As a contra-liability to 社債
D.As a deduction from net assets
Explanation: ASBJ Statement No. 1 treats treasury stock as a deduction from net assets, not as an asset. Acquisition also reduces the Companies Act distributable amount. Subsequent resale or retirement is an equity transaction rather than an operating gain or loss.
4In 商業簿記, a listed company issues 50,000,000 yen face 社債 for 48,500,000 yen, five-year life, 1.2% annual coupon, and amortizes the discount straight-line. What is interest expense for year 1?
A.600,000 yen
B.300,000 yen
C.900,000 yen
D.1,200,000 yen
Explanation: Cash coupon is 50,000,000 × 1.2% = 600,000 yen. Straight-line discount amortization is (50,000,000 − 48,500,000) / 5 = 300,000 yen. Interest expense is 600,000 + 300,000 = 900,000 yen. The entry debits 社債利息 900,000 yen, credits cash 600,000 yen, and credits 社債 (or 社債発行差金) 300,000 yen.
5In 商業簿記, a 3,600,000 yen notes receivable is discounted at 4% with 90 days remaining. Using a 360-day year, what cash proceeds does the company receive?
A.3,564,000 yen
B.3,600,000 yen
C.3,456,000 yen
D.3,636,000 yen
Explanation: Bank discount = 3,600,000 × 4% × 90/360 = 36,000 yen. Proceeds = 3,600,000 − 36,000 = 3,564,000 yen. Commercial bookkeeping records 手形売却損 36,000 yen and removes the note; the company remains contingently liable until maturity.
6In 商業簿記, a listed company has a 20,000 US dollar trade receivable booked at 149 yen per dollar. The closing rate is 146 yen. What year-end translation adjustment is required?
A.Foreign-exchange gain of 60,000 yen
B.Foreign-exchange loss of 60,000 yen
C.No adjustment until cash is collected
D.Direct charge of 60,000 yen to その他有価証券評価差額金
Explanation: Monetary foreign-currency receivables are remeasured at the closing rate. 20,000 × (146 − 149) = −60,000 yen, a 為替差損. Under the foreign-currency accounting standard, that difference hits current earnings, not OCI for other securities.
7In 商業簿記, land is purchased for 90,000,000 yen. Brokerage is 2,700,000 yen, registration 800,000 yen, demolition of a useless building 4,000,000 yen, and demolition scrap is sold for 500,000 yen. What is the acquisition cost of the land?
A.90,000,000 yen
B.93,500,000 yen
C.97,000,000 yen
D.97,500,000 yen
Explanation: Land cost includes the purchase price and directly attributable costs to bring the land to usable condition. 90,000,000 + 2,700,000 + 800,000 + 4,000,000 − 500,000 = 97,000,000 yen. Scrap proceeds reduce the capitalized amount rather than appearing as miscellaneous income.
8In 商業簿記, a building costs 60,000,000 yen, residual value is 10% of cost, useful life is 20 years, and depreciation is straight-line. What is annual depreciation?
A.3,000,000 yen
B.2,700,000 yen
C.6,000,000 yen
D.2,400,000 yen
Explanation: Depreciable base is 60,000,000 × (1 − 0.10) = 54,000,000 yen. Annual straight-line depreciation is 54,000,000 / 20 = 2,700,000 yen. Listed-company books keep 減価償却累計額 as a contra-asset.
9In 商業簿記, a listed company buys その他有価証券 bonds with face 100,000,000 yen, 2% annual coupon, quoted clean price 101,200,000 yen, three months after the last coupon date. How much additional cash is paid for accrued interest?
A.2,000,000 yen
B.1,200,000 yen
C.500,000 yen
D.0 yen, because the clean price already includes interest
Explanation: Annual coupon is 2,000,000 yen, so three months of accrued interest is 2,000,000 × 3/12 = 500,000 yen. The buyer pays the clean price plus that accrual. The 500,000 yen is typically debited to 有価証券利息 (or 未収利息) and is not part of the securities' acquisition cost.
10In 商業簿記, a listed company grants 200 employees 50 share-subscription rights each. Grant-date fair value is 1,200 yen per right, cliff vesting is three years, and no forfeitures are expected. What compensation cost is recognized in year 1 under ASBJ Statement No. 8?
A.12,000,000 yen
B.4,000,000 yen
C.1,200 yen
D.0 yen until exercise
Explanation: Total grant-date fair value is 200 × 50 × 1,200 = 12,000,000 yen. ASBJ Statement No. 8 spreads that amount as 株式報酬費用 over the three-year vesting service period, so year 1 is 4,000,000 yen, credited to 新株予約権 in net assets.

About the Zenkei Bookkeeping Advanced Grade Exam

全経簿記能力検定試験 上級 is Zenkei's top bookkeeping grade. Candidates sit four Japanese subjects — 商業簿記, 財務会計, 原価計算, and 管理会計 — and must score at least 40% on each and 280 of 400 total. The 2026 guidebook lists 8,700 JPY. Candidates who skip the commercial/financial pair may not sit cost/management on that date. Zenkei states an Advanced pass grants 税理士試験 eligibility. OpenExamPrep publishes independent English multiple-choice study for those four subjects. It is not an official translation and not a substitute for Japanese constructed papers.

Exam sponsor: Japan Association of Accounting Education (公益社団法人 全国経理教育協会, Zenkei). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Zenkei Japanese written Advanced sitting. Four 100-point subjects. Pass: every subject at least 40% and total at least 280/400. Must sit 商業簿記/財務会計 to sit 原価計算/管理会計. A pass is a 税理士試験 eligibility route.

Time Limit

Two 90-minute papers on the same day: 商業簿記／財務会計 (standard start 13:00) and 原価計算／管理会計 (standard start 15:00), per Zenkei exam rules 5 and 6.

Passing Score

40% floor on each subject and 280/400 total

Exam / Certification Fees

8,700 JPY (2026 Zenkei guidebook)

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

25% of this local practice set

商業簿記

Listed-company commercial bookkeeping.

25% of this local practice set

財務会計

Financial reporting for large entities.

25% of this local practice set

原価計算

Advanced cost measurement and ABC-style analysis.

25% of this local practice set

管理会計

Decision and performance accounting.

Preparing for the Zenkei Bookkeeping Advanced Grade Exam

What You Need to Know

  • Passing score: 40% floor on each subject and 280/400 total
  • Assessment: Zenkei Japanese written Advanced sitting. Four 100-point subjects. Pass: every subject at least 40% and total at least 280/400. Must sit 商業簿記/財務会計 to sit 原価計算/管理会計. A pass is a 税理士試験 eligibility route.
  • Time limit: Two 90-minute papers on the same day: 商業簿記／財務会計 (standard start 13:00) and 原価計算／管理会計 (standard start 15:00), per Zenkei exam rules 5 and 6.
  • Exam / certification fees: 8,700 JPY (2026 Zenkei guidebook) Official sources

Using Our Practice Resources

  • Work through all 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

Zenkei Bookkeeping Advanced Grade: Suggested Study Strategy

1Watch the 40% floor: one collapsed subject fails the sitting even with a high total.
2Practice ABC, constraints, and standard-cost analysis at Advanced depth.
3Sit the commercial/financial pair; it is the gate to the cost/management pair.
4Write Japanese statements separately — this bank cannot certify that format.

Frequently Asked Questions

How does Advanced passing work?

Each of four subjects is 100 points. You need at least 40% on every subject and at least 280 of 400 total. That is stricter than Grade 1's per-paper 70% rule.

Does Advanced grant 税理士試験 eligibility?

Yes. Zenkei's bookkeeping page states Advanced passers receive 税理士試験受験資格. Confirm current NTA eligibility text when you apply.

Can I sit only the afternoon cost papers?

No. Zenkei states Advanced candidates who do not sit 商業簿記/財務会計 may not sit 原価計算/管理会計.

Is this bank an official paper?

No. Official Advanced papers are Japanese constructed sittings. OpenExamPrep items are independent English MCQs.