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AICPA考试科目之AUD、FAR、BEC最新Becker题库模拟练习


时间:2017-04-12 16:39
来源:AICPA考试

  AICPA考试备考掌握基础知识是根本,多做Becker习题巩固知识点至关重要,最终考取AICPA是结果,真正的获取AICPA是为己所用,或升职加薪,或实现职业价值!下面是AICPA考试部分科目模拟练习,各位考生可以多加模拟练习!

  ▲科目AUD试题  
      Field is an employee of Gold Enterprises. Hardy, CPA, is asked to express an opinion on Field's profit participation in Gold's net income. Hardy may accept this engagement only if:

  a. Hardy also audits Gold's income statement and balance sheet.

  b. Gold's financial statements are prepared in conformity with GAAP.

  c. Hardy's report is available for distribution to Gold's other employees.

  d. Field owns controlling interest in Gold.

  答案:A

  Explanation

  Choice "a" is correct. The engagement described is one to express an opinion on a specified element, account, or item of the financial statements. Since Field's profit participation is based on Gold's net income or stockholders' equity, Hardy can accept the engagement only if Hardy also audits and expresses an opinion on the entity's income statement and balance sheet.

  Choice "b" is incorrect. If the auditor can express an opinion that the specified elements, accounts, or items are presented fairly on a basis of accounting other than GAAP, then the auditor can accept the engagement.

  Choice "c" is incorrect. Hardy's report need not be available for distribution to Gold's other employees. Usually the distribution of this type of report is restricted to those within the entity and the parties to the contract or agreement. This is necessary because the basis of presentation is determined by reference to a document that would not generally be available to other third parties. Mandatory distribution of an audit report is never required.

  Choice "d" is incorrect. Field does not need to own a controlling interest in Gold.

  ▲科目BEC试题 
    A depreciation tax shield is:

  a.The expense caused by depreciation.

  b.Caused by the fact that depreciation does not affect cash flow.

  c.An after-tax cash outflow.

  d.A reduction in income taxes.

  答案:D

  Explanation

  Choice "d" is correct. Whenever depreciation protects income from taxation, it is known as a depreciation tax shield.

  Choice "c" is incorrect. A depreciation tax shield may result in after-tax cash inflow, but not outflow.

  Choice "a" is incorrect, per above.

  Choice "b" is incorrect. A depreciation tax shield is caused by the tax deductibility of the depreciation expense, not by the fact that depreciation does not affect cash flow.

  ▲科目FAR试题   
        According 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.Replacement cost.

  c.Historical 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 "c" 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 "b" 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.

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关键词: AICPA考试(914)BEC(10)becker(22)FAR(10)AUD(6)

作者:AICPA培训

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