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Becker题库:2017年AICPA考试最新模拟试题FAR!


时间:2017-06-21 13:59
来源:AICPA考试
  备考AICPA,同样要书本习题结合,不能脱离课本知识,只做试题练习,但是也不能只看书,要把知识点加以练习巩固。下面是2017年AICPA考试科目之FAR最新试题,考生可模拟练习:
 
 
  Ⅰ. Knowledge point
 
  -Franchisor Accounting
 
  Unearned Revenue - The PV of future service amounts should be recorded as unearned revenue. Unearned revenue are recognized as revenue once substantial performance on such service has occurred.
 
  Earned Revenue - Substantial performance
 
  1.Franchisor has no obligation to refund any payment
 
  2.Initial services required of the franchisor have been performed
 
  3.All other conditions of the sale have been met
 
 
  Ⅱ.Question

   
 
 
  Ⅲ. Answer

       
 
  点击领取2017年Becker备考最新真题:https://jinshuju.net/f/norSmd?x_field_1=AICPASHGW
 
 
  ▎申明:本文内容来源Becker,版权归Becker所有;由立信USCPA小编汇集整理发布,考生仅做练习使用,转载请注明出处。
  更多内容推荐关注:微信公众号“AICPA"(uscpaclub)。
 

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