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Becker2017最新试题:AICPA科目FAR精选模拟练习!


时间:2017-06-26 10:13
来源:AICPA考试
  2017年AICPA考试FAR科目是基础,所以考生在备考AICPA时最好是先学习FAR,了解科目的每个概念、计量方式、记账方式等,再系统化的学习。
 
 
  2017年FAR科目Becker最新试题:
 
 
  Ⅰ. Knowledge point
 
  Cost Recovery System
 
  No profit is recognized on a sale until all costs have been recovered
 
  ●At the time of sale, the expected profit on the sale is recorded as deferred gross profit
 
  ●Cash collections are first applied to the recovery of product costs
 
  ●Collections after all costs have been recovered are recognized as profit
 
  ●It is similar to the installment sales method in that it may be used only when receivables are collected over an extended period and there is no reasonable basis for estimating their collectability
 
 
  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
 
 
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关键词: AICPA科目(3)becker(22)FAR(10)

作者:AICPA培训

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