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1. Red Co. had $3 million in accounts receivable recorded on its books. Red wanted to convert the $3 million in receivables to cash in a more timely manner than waiting the 45 days for payment as indicated on its invoices. Which of the following would alter the timing of Red\'s cash flows for the $3 million in receivables already recorded on its books?

a. Change the due date of the invoice.

b. Demand payment from customers before the due date.

c. Discount the receivables outstanding.

d. Factor the receivables outstanding.

【答案】d

2. Gar Co. factored its receivables without recourse with Ross Bank. Gar received cash as a result of this transaction, which is best described as a:

a. Loan from Ross collateralized by Gar\'s accounts receivable.

b. Sale of Gar\'s accounts receivable to Ross, with the risk of uncollectible accounts transferred to Ross.

c. Sale of Gar\'s accounts receivable to Ross, with the risk of uncollectible accounts retained by Gar.

d. Loan from Ross to be repaid by the proceeds from Gar\'s accounts receivable.

【答案】b

3. Vee Corp. retained Walter, CPA, to prepare its Year 6 income tax return. During the engagement, Walter discovered that Vee had failed to file its Year 2 income tax return. What is Walter\'s professional responsibility regarding Vee\'s unfiled Year 2 income tax return?

a. Advise the IRS that Vee\'s Year 2 income tax return has not been filed.

b. Prepare Vee\'s Year 2 income tax return and submit it to the IRS.

c. Consider withdrawing from preparation of Vee\'s Year 6 income tax return until the error is corrected.

d. Advise Vee that the Year 2 income tax return has not been filed and recommend that Vee ignore filing its Year 2 return since the statute of limitations has passed.

【答案】C

4. A tax return preparer is not required to:

Audit the corporate records

Examine the business operations

Copy all underlying documents

In preparing a client\'s current-year individual income tax return, a tax practitioner discovers an error in the prior year\'s return. Under the rules of practice, the tax practitioner:

a. Is barred from preparing the current year\'s return until the prior-year error is rectified.

b. Is required to notify the IRS of the error.

c. Must file an amended return to correct the error.

d. Must advise the client of the error.

【答案】D

5. According to the FASB and IASB conceptual frameworks, the primary users of financial reports include all of the following, except:

a. Regulators.

b. Lenders.

c. Creditors.

d. Investors.

【答案】A

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