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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报考2020年美国注册会计师考试的小伙伴们，大家都有在认真备考吗？为了帮助大家更好的备考，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吧。

1. Visor Co. maintains a defined benefit pension plan for its employees. Under U.S. GAAP, the service cost component of Visor\'s net periodic pension cost is measured using the:

a. Projected benefit obligation.

b. Expected return on plan assets.

c. Unfunded accumulated benefit obligation.

d. Unfunded vested benefit obligation.

【答案】a

2.On December 31, Year 1, Taylor, Inc. signed a binding agreement with a bank for the refinancing of an existing note payable scheduled to mature in February, Year 2. The terms of the refinancing included extending the maturity date of the note by three years. On January 15, Year 2, the note was refinanced. How should Taylor report the note payable in its December 31, Year 1, balance sheet?

a. A current liability.

b. A long-term liability.

c. A long-term note receivable.

d. A current note receivable.

【答案】b

3.An entity sponsors a defined benefit pension plan that is underfunded by $800,000. A $500,000 increase in the fair value of plan assets would have which of the following effects on the financial statements of the entity?

a. A decrease in accumulated other comprehensive income of the entity for the full amount of the increase in the value of the assets.

b. An increase in the assets of the entity.

c. An increase in accumulated other comprehensive income of the entity for the full amount of the increase in the value of the assets.

d. A decrease in the liabilities of the entity.

【答案】d

4. A tax return preparer may disclose or use tax return information without the taxpayer\'s consent to:

a. Accommodate the request of a financial institution that needs to determine the amount of taxpayer\'s debt to it, to be forgiven.

b. Solicit additional nontax business.

c. Facilitate a supplier\'s or lender\'s credit evaluation of the taxpayer.

d. Be evaluated by a quality or peer review.

【答案】D

5. 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

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