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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备考美国注册会计师考试，好的学习方法很重要，但是练习也很重要，下面51题库考试学习网就给大家分享一些，USCPA考试FAR财务会计与报告模拟试题，备考的小伙伴赶紧来练练手吧。

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.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 for conservatism.

d.Comply with generally accepted accounting principles.

答案：B

4.If the payment of employees\' compensation for future 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

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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