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AICPA考试最新试题FAR科目精选模拟!


时间:2017-07-10 12:06
来源:AICPA考试
  AICPA考试切记不要只看书或者只做题,两者有效结合才能更好的运用并理解知识。2017年FAR科目最新模拟:
 
 
  Ⅰ. Knowledge point
 
  Error Correction
 
  1.Errors which are discovered in the same year that they are made are corrected by making the correct entry
 
  2.Errors in classification (e.g., sales expense instead of R&D expense) affect only one period.
 
  3.Nonsystematic errors in adjusting entries (e.g., an error in ending inventory of one period) affect two periods and are known as self-correcting (counterbalancing) errors.
 
  4.Other errors will affect the income of several periods, such as mis-recording the cost of a long-lived asset (i.e., depreciation will be misstated for all periods).

 
  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
 
 
  立信作为国内USCPA培训院校,不仅为学员提供专业针对性的指导课程,并为学员提供考前(免费)预评估、选州报考,修补学分,执照申请,后续教育等一站式的专业服务,咨询热线:400-821-5736。

 
  ▎申明:本文内容来源Becker,版权归Becker所有,考生仅做练习使用;由立信USCPA小编汇集整理发布,转载请注明出处。
  更多内容推荐关注:微信公众号“AICPA"(uscpaclub)。
 

关键词: AICPA(1893)AICPA考试试题(1)

作者:AICPA培训

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