Studying Tax Accountant Financial Statement Theory Ability Test ①-⑤ 2024 edition. Includes one set each of the question booklet, answer sheet, and answer explanations. These are quite basic questions, so even those who haven't studied with Studying can use them to gauge their abilities and strengthen their fundamentals. Although they are from two years ago, the Financial Statement Theory undergoes few revisions, so they should still be applicable. There are some clip marks, but they shouldn't affect the exercises. Thank you for your understanding.