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.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
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.Sale of Gar\'s accounts receivable to
Ross, with the risk of uncollectible accounts retained by Gar.
b.Loan from Ross to be repaid by the
proceeds from Gar\'s accounts receivable.
c.Sale of Gar\'s accounts receivable to
Ross, with the risk of uncollectible accounts transferred to Ross.
d.Loan from Ross collateralized by Gar\'s
accounts receivable.
答案:C
3. On
Merf\'s April 30, 1993, balance sheet a note receivable was reported as a
noncurrent asset and its accrued interest for eight months was reported as a
current asset. Which of the following terms would fit Merf\'s note receivable?
a.Principal and interest are due December
31, 1993.
b.Principal is due August 31, 1994, and
interest is due August 31, 1993, and August 31, 1994.
c.Both principal and interest amounts are
payable on December 31, 1993, and December 31, 1994.
d.Both principal and interest amounts are
payable on August 31, 1993, and August 31, 1994.
答案:B
4.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
5. 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
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