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众所周知,USCPA考试是全英文作答,所以对于很多报考美国注册会计师的考生而言,尽快熟悉全英文的答题环境也是非常重要的,为了帮助大家更好的备考,帮考网为大家分享了美国注册会计师USCPA考试FAR财务会计与报告练习试题,详情如下:
1. Which of the following methods of determining bad debt expense does not properly match expense against revenue?
a.Charging bad debts with a percentage of accounts receivable under the allowance method.
b.Charging bad debts as accounts are written off as uncollectible.
c.Charging bad debts with an amount derived from aging accounts receivable under the allowance method.
d.Charging bad debts with a percentage of sales under the allowance method.
答案:B
2.According to the FASB and IASB conceptual frameworks, useful information must exhibit the fundamental qualitative characteristics of:
a. Neutrality and verifiability.
b. Comparability and materiality.
c. Faithful representation and relevance.
d. Understandability and timeliness.
答案:C
3.What is the underlying concept governing the recording of gain contingencies?
a. Relevance.
b. Consistency.
c. Reliability.
d. Conservatism.
答案:D
4.According to the FASB conceptual framework, which of the following attributes would not be used to measure inventory?
a.Present value of future cash flows.
b.Replacement cost.
c.Historical cost.
d.Net realizable value.
答案:A
5.According to the FASB and IASB conceptual frameworks, the objective of general purpose financial reporting is to:
a.Report on how effectively and efficiently management has used the entity\'s resources.
b.Provide financial information that is useful to primary users.
c.Comply with the need forconservatism.
d.Comply with generally accepted accounting principles.
答案:B
6.If the payment of employees\' compensation forfuture absences is probable, the amount can be reasonably estimated, and the obligation relates to rights that accumulate, the compensation should be:
a. Accrued if attributable to employees\' services already rendered.
b. Accrued if attributable to employees\' services not already rendered.
c. Recognized when paid.
d. Accrued if attributable to employees\' services whether already rendered or not.
答案:A
7.According to the FASB and IASB conceptual frameworks, the objective of general purpose financial reporting is to:
a.Report on how effectively and efficiently management has used the entity\'s resources.
b.Provide financial information that is useful to primary users.
c.Comply with the need forconservatism.
d.Comply with generally accepted accounting principles.
答案:B
8.If the payment of employees\' compensation forfuture absences is probable, the amount can be reasonably estimated, and the obligation relates to rights that accumulate, the compensation should be:
a. Accrued if attributable to employees\' services already rendered.
b. Accrued if attributable to employees\' services not already rendered.
c. Recognized when paid.
d. Accrued if attributable to employees\' services whether already rendered or not.
答案:A
9.Taylor, an unmarried taxpayer, had $90,000 in adjusted gross income forthe current year. During the current year, Taylordonated land to a church and made no other contributions. Taylorpurchased the land 15 years ago as an investment for$14,000. The land\'s fair market value was $25,000 on the day of the donation. What is the maximum amount of charitable contribution that Taylormay deduct as an itemized deduction forthe land donation forthe current year?
a. $11,000
b. $25,000
c. $0
d. $14,000
答案:B
10.On January 2, Year 3, to better reflect the variable use of its only machine, Holly, Inc. elected to change its method of depreciation from the straight-line method to the units of production method. The original cost of the machine on January 2, Year 1, was $50,000, and its estimated life was 10 years. Holly estimates that the machine\'s total life is 50,000 machine hours. Machine hours usage was 8,500 during Year 2 and 3,500 during Year 1.
Holly\'s income tax rate is 30%. Holly should report the accounting change in its Year 3 financial statements as a(n):
a. The correct treatment is not provided in any of the answer choices.
b. Adjustment to beginning retained earnings of $2,000.
c. Cumulative effect of a change in accounting principle of $1,400 in its income statement.
d. Cumulative effect of a change in accounting principle of $2,000 in its income statement.
答案:A
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