美国CPA考试FAR财务会计与报告模拟试题(2020-08-13)

发布时间：2020-08-13

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1.A company has a defined benefit pension plan for its employees. On December 31, year 1, the accumulated benefit obligation is $45,900, the projected benefit obligation is $68,100, and the fair value of the plan assets is $62,000.

What amount, if any, related to the definedbenefit plan should be recognized in the balance sheet at December 31, year 1?

a. A liability of $6,100.

b. An unrealized loss of $6,100.

c. Nothing, as the fair value of the plan assets exceeds the accumulated benefit obligation.

d. An asset of $16,100.

答案：a

2. An employer\'s obligation for postretirement health benefits that are expected tobe provided to or for an employee must be fully accrued by the date the:

a. Benefits are paid.

b. Employee retires.

c. Employee is fully eligible for benefits.

d. Benefits are utilized.

答案：c

3. 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.Discount the receivables outstanding.

b.Factor the receivables outstanding.

c.Demand payment from customers before the due date.

d.Change the due date of the invoice.

答案：B

4. On December 31, Year 1, Paxton Co. had a note payable due on August 1, Year 2. On January 20, Year 2, Paxton signed a financing agreement to borrow the balance of the note payable from a lending institution to refinance the note. The agreement does not expire within one year, and no violation of any provision in the financing agreement exists. On February 1, Year 2, Paxton was informed by its financial advisor that the lender is not expected to be financially capable of honoring the agreement. Paxton\'s financial statements were issued on March 31, Year 2. How should Paxton classify the note on its balance sheet at December 31, Year 1?

a.As a current liability because the lender is not expected to be financially capable of honoring the agreement.

b.As a long-term liability because no violation of any provision in the financing agreement exists.

c.As a current liability because the financing agreement was signed after the balance sheet date.

d.As a long-term liability because the agreement does not expire within one year.

答案：A

5. 1.What is the underlying concept governing the recording of gain contingencies?

a. Relevance.

b. Consistency.

c. Reliability.

d. Conservatism.

答案：D

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