速看：美国注册会计师CPA考试练习题精选19

发布时间：2020-09-07

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各位小伙伴大家好，美国CPA考试共有三种题型：选择题，案例分析题和写作题，不同科目题型分配不同，为了帮助大家更好地备考，51题库考试学习网带来了练习题供大家练习，帮助大家熟悉题型和积累答题经验，具体内容如下：

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

a. Relevance.

b. Conservatism.

c. Reliability.

d. Consistency.

答案：B

Explanation

Choice "b" is correct. Gain contingencies should not be recognized prior to realization as a prudent reaction to the uncertainty surrounding the realization of the gain as reflected in the convention of conservatism.

Choice "a" is incorrect. Overall, the qualities of information apply equally to all accounting information, not just gain contingencies. Relevance is a primary quality of information, which dictates that any information relative to the entity should be reported if it might be useful to the third party user (that is the information is timely with predictive and feedback value).

Choice "d" is incorrect. Overall, the qualities of information apply equally to all accounting information, not just gain contingencies. This includes consistency, an element of comparability, the secondary quality of information, which specifies that, when a choice of accounting principles has been made, the same principle be used in accounting for subsequent years\\' transactions.

Choice "c" is incorrect. Overall, the qualities of information apply equally to all accounting information, not just gain contingencies. This includes reliability, a primary quality, which requires that information be verifiable, neutral, and representationally faithful.

2.cording 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. Historical cost.

c. Replacement cost.

d. Net realizable value.

答案：A

Explanation

Choice "a" is correct. The present value of future cash flows is used to measure long-term receivables or payables, not inventory, because inventory is a short-term asset, which has more immediate cash flows. SFAC 5 para. 67

Choice "b" is incorrect. Historical cost can be used to measure inventory because it is a relevant and reliable measurement attribute of current assets such as inventory.

Choice "c" is incorrect. Replacement (or current) cost can be used to measure inventory because it is a relevant and reliable measurement attribute of current assets such as inventory.

Choice "d" is incorrect. Net realizable value can be used to measure inventory because it is a relevant and reliable measurement attribute of current assets such as inventory.

3.cording 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. Comply with the need for conservatism.

c. Provide financial information that is useful to primary users.

d. Comply with generally accepted accounting principles.

答案：C

Explanation

Choice "c" is correct. The objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to the primary users of general purpose financial reports in making decisions about providing resources to the reporting entity.

Choice "d" is incorrect. Generally accepted accounting principles are derived from and based on the objective of financial reporting, not the other way around.

Choice "a" is incorrect. Information concerning how effectively and efficiently management has discharged its responsibility to use the entity\\'s resources is only one aspect of the information financial reporting is intended to provide.

Choice "b" is incorrect. Conservatism is not the objective of financial reporting, although it is an underlying concept.

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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