| 2015年USCPA模拟试题汇总：现金流量表 | |
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Which of the following provides the most authoritative guidance for the auditor of a nonissuer? a. Specific guidance provided by an interpretation of a Statement on Auditing Standards. b. An AICPA audi...
2015-07-151.According to the FASB and IASB conceptual frameworks, the quality of information that helps users forecast future outcomes is: a.Representational faithfulness. b.Neutrality. c.Predictive value. d.Con...
2015-07-08小编为考生们整理了历年来的考试真题和高顿USCPA指导老师的试题预测，希望通过模拟练习提高考生的考试成绩，下面和小编一起做试题吧。 A scope limitat...
2015-07-03Intranets are distinguished from the Internet by what feature? a. Intranets provide read only information that is not downloadable. b. Intranets do not allow access to the Internet. c. The Internet all...
2015-06-18Which of the following statements concerning intranets is incorrect? a. A firewall is needed to ensure that unauthorized Internet users cannot access an organizations intranet. b. An intranet connects ...
2015-06-18ABC Company owns stock in XYZ Company.The stock is traded on the New York Stock Exchange and the London Stock Exchange.Stock price information from the two stock exchanges on December 31 is as follows：...
2015-06-17Eagle and Falk are partners with capital balances of $45，000 and 25，000，respectively.They agree to admit Robb as a partner.After the assets of the partnership are r*ued，Robb will have a 25% int...
2015-06-17In a statement of cash flows, if used equipment is sold at a gain, the amount shown as a cash inflow from investing activities equals the carrying amount of the equipment: a. Plus the gain. b. With no ...
2015-06-05A couple filed a joint return in prior tax years. During the current tax year, one spouse died. The couple has no dependent children. What is the filing status available to the surviving spouse for the...
2015-06-05According to the FASB and IASB conceptual frameworks, the quality of information that helps users forecast future outcomes is: a.Representational faithfulness. b.Neutrality. c.Predictive value. d.Confi...
2015-06-05为什么说随机模型更容易受管理人员主观判断的影响
老师，超定额废品损失是什么？
老师，题目说a是3阶矩阵有3各不同特征值，这能推出什么结论，和秩有怎样的关系呢，这里想不过来
叉车的最低折旧年限是多少？
销售部门上缴1万元，未存入银行 。这个不需要在对账单里+1吗
为什么说随机模型更容易受管理人员主观判断的影响
老师，超定额废品损失是什么？
老师，题目说a是3阶矩阵有3各不同特征值，这能推出什么结论，和秩有怎样的关系呢，这里想不过来
叉车的最低折旧年限是多少？
销售部门上缴1万元，未存入银行 。这个不需要在对账单里+1吗
1.：Link leased construction equipment under a 7-year capital lease requiring annual year-end payments of $100.000.Links incremental borrowing rate is 9%,while the lessors implicit rate,which is not known to Link,is 8%.Present value factors for an ordinary annuity for seven periods are 5.21 at 8% and5.03 at 9%. Fair value of the equipment is $515.000. What amount should Robbins records as lease ob.........
2015-08-19In a statement of cash flows, if used equipment is sold at a gain, the amount shown as a cash inflow from investing activities equals the carrying amount of the equipment: a. Plus the gain. b. With no addition or subtraction. c. Plus the gain and less the amount of tax attributable to the gain. d. Plus both the gain and the amount of tax attributable to the gain. Explanation Choice a is correct. I.........
2015-07-21Which of the following factors most likely would cause a CPA to decide not to accept a new audit engagement? a.Managements disregard of its responsibility to maintain an adequate internal control environment. b.The CPAs lack of understanding of the prospective clients internal auditors computer-assisted audit techniques. c.The CPAs inability to determine whether related party transactions were con.........
2015-07-21Which of the following provides the most authoritative guidance for the auditor of a nonissuer? a. Specific guidance provided by an interpretation of a Statement on Auditing Standards. b. An AICPA audit and accounting guide that provides specific guidance with respect to the accounting practices in the clients industry. c. General guidance provided by a Statement on Auditing Standards. d. A Journa.........
2015-07-151.According to the FASB and IASB conceptual frameworks, the quality of information that helps users forecast future outcomes is: a.Representational faithfulness. b.Neutrality. c.Predictive value. d.Confirming value. Explanation Choice c is correct. The quality of information that helps users forecast future outcomes is predictive value. Forecasting is predicting. Choice d is incorrect. The quality.........
2015-07-08An auditor may achieve audit objectives related to particular assertions by: a. Adhering to a system of quality control. b. Increasing the level of detection risk. c. Performing analytical procedures. d. Preparing audit documentation. Explanation Choice c is correct. The auditor relies on substantive tests to achieve audit objectives related to particular assertions. Analytical procedures are one .........
2015-03-312015年4月的USCPA考试在即，为了各位学员能够更好地备考及复习，小编在此整理模拟试题如下，大家可以测试自己的做题效率哦！ An auditors analytical procedures most likely would be facilitated if the entity: a. Corrects material weaknesses in internal control before the beginning of the audit. b. Uses a standard cost system that produces variance reports..........
2015-03-31In auditing intangible assets, an auditor most likely would review or recompute amortization and determine whether the amortization period is reasonable in support of managements financial statement assertion of: a. Valuation and allocation. b. Existence. c. Rights and obligations. d. Completeness. Explanation Choice a is correct. Assertions about valuation and allocation deal with whether assets,.........
2015-03-31
高顿网校免费题库，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、专家权威解析与指导，帮助考生全面提升备考效果。 2015年USCPA模拟试题汇总：审计报告 2015年USCPA模拟试题：审计报告（1） 查看详情 2015年USCPA模拟试题：审计报告（2） 查看详情 2015年USCPA模拟试题：审计报告（3） 查.........
2015-04-09The phrase U.S. generally accepted accounting principles is an accounting term that: a. Is included in the audit report to indicate that the audit has been conducted in accordance with generally accepted auditing standards (GAAS). b. Provides a measure of conventions, rules, and procedures governed by the AICPA. c. Includes broad guidelines of general application but not detailed practices and pro.........
2015-03-19在2015年的USCPA考试即将到来之际，你还不知道怎样练习做题？不知道在哪儿做题？不知道如何提高做题效率？高顿网校小编在此为你推荐史上最强大的题库高顿USCPA题库，让你一旦拥有就不想再错过！ 点击查看详情 Which of the following terms identifies a requirement for audit evidence? a. Appropriate. b. Disconfirming. c. Adequat.........
2015-03-19高顿网校搜集整理了USCPA考试历年真题汇总，来帮助想要报考USCPA考试的考生，预祝大家取得优异成绩！ 进入题库 Which of the following provides the most authoritative guidance for the auditor of a nonissuer? a. A Journal of Accountancy article discussing implementation of a new standard. b. An AICPA audit and accounting guide that provides specific guidance wit.........
2015-03-19Which of the following accurately depicts the auditors responsibility with respect to Statements on Auditing Standards? a. The auditor is generally required to follow the guidance provided by the Standards, and should be able to justify any departures. b. The auditor is required to follow the guidance provided by the Standards, without exception. c. The auditor is generally required to follow the .........
2015-03-192015年1-2月份的美国USCPA考试已经落下帷幕，4月份的USCPA考试即将到来，为了让各位即将赴美参加2015年USCPA考试的考生更好地复习及备考，高顿网校小编在此精心整理《2015年USCPA模拟试题汇总：政府与非盈利组织》如下，供大家参考练习！ 2015年USCPA模拟试题汇总：政府与非盈利组织 2015年USCPA模拟试题：政府.........
2015-04-09高顿网校针对不同类型的USCPA考生，提供不同类型的网课供您选择 点击咨询 Metro General is a municipally-owned and operated hospital and a component unit of Metro City. In Year 1, the hospital received $7,000 in unrestricted gifts and $4,000 in unrestricted bequests. The hospital has $800,000 in long-term debt and $1,200,000 in fixed assets. Before the hospitals financial .........
2015-03-11
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