| 2015年USCPA模拟试题汇总：Audit reports | |
| 2015年USCPA模拟试题：Audit reports （1） | 查看详情 |
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AICPA 证书指的是由美国注册会计师协会旗下创立的专业资格认证，是在国际财会领域具有很高的含金量以及影响力的证书，具有一证换多证的能力。AICPA考...
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2018-07-09Louis and Sandy Roman were married with two children, Eddie, age 13, and Nancy, age 20.On July 7, 2012, Louis died.Nancy is a full-time student at the state university.The Romans own their own home and...
2017-04-172016年*9季度USCPA考试备考也进入到了冲刺阶段，考生们在复习时一定要多做练习熟悉题型以及适应机考。高顿网校USCPA精品题库，包含历年真题，模拟试题等...
2017-04-17
距离2016年USCPA*9季度考试窗口开放还有20天，考生们复习的如何了呢？USCPA考试是由美国注册会计师协会AICPA所组织的会计师考试，每年全球都有众多考生报...
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资本公积的计算过程不理解
B为什么不对呢
老师：可以分别和我说一下： 1.非货币性资产交换：双方的入账价值和差额怎么确认吗 2.债务重组的：双方入账价值和差额分别怎么确认 3.长期股权投资：初始投资成本，初始入账价值 这几个概念经常弄晕
77题C选项不是应该1%，为什么C正确
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资本公积的计算过程不理解
B为什么不对呢
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77题C选项不是应该1%，为什么C正确
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What code section and subsection limits a shareholders deduction of an S corporations losses to the sum of the shareholders basis for stock and basis for indebtedness of the S corporation to the shareholder? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields.Choose a title from the list. IRCTS ________ ________ .........
2017-01-04Identify the section of professional standards that describe how Victor should account for the receipt of dividends on its trading securities. Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields.Type the topic here. Correctly formatted FASB ASC topics are 3 digits. FASB ASCAU-CPCAOBATARETBLVSCSQCPRTSPFPCPEFASB AS.........
2015-11-23Situation Technology Holdings, Inc. is a large company with a diverse set of subsidiaries.The accounting system has aggregated the following information regarding segments of the company: Division Unaffiliated revenue Intersegment revenue Total revenue Operating profit (loss) Segment assets Mining $ 50 $ 0 $ 50 $ 10 $1,200 Aerospace 120 30 150 30 2,100 Agriculture 170 10 180 (12) 500 Telecommunica.........
2015-11-231.AUD Accountants standard report on a compilation of a projection should not include a statement that A. There will usually be differences between the forecasted and actual results. B. The compilation of a projection is limited in scope. C. The accountant has no responsibility to update the report for future events and circumstances. D. The hypothetical assumptions used in the projection are reas.........
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2015-11-181.AUD In verifying the amount of goodwill recorded by a client, the most convincing evidence which an auditor can obtain is by comparing the recorded value of assets acquired with the A. Sellers book value as evidenced by financial statements. B. Appraised value as evidenced by independent appraisals. C. Insured value as evidenced by insurance policies. D. Assessed value as evidenced by tax bills..........
2015-11-17Your firm has become aware of the following situations relating to five of its clients. Use the following possibilities to indicate what type of opinions are appropriate in the circumstances (assume all are material). Opinion Types A. Standard unqualified. B. Unqualified with a matter. C. Qualified. D. Adverse. E. Disclaimer. F. Either qualified or adverse. G. Either qualified or disclaimer. H. Ei.........
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2015-11-16高顿网校USCPA小编汇总了一些考生易错题和难题，供广大考生练习！ 1.AUD In order to efficiently establish the correctness of the accounts payable cutoff, an auditor will be most likely to A. Compare cutoff reports with purchase orders. B. Coordinate mailing of confirmations with cutoff tests. C. Coordinate cutoff tests with physical inventory observation. D. Compare vendors .........
2015-11-12应对USCPA中的BEC 写作题，找准关键词，搭好框架很重要！平时复习，多看一些例题，适当背一背句子，很有效果。跟着高顿网校USCPA小编来看看吧！ Easton Manufacturing Company is in a very competitive industry.The CFO of Easton, Karen Wu, is considering implementing an activity based costing system for the company.Draft a memorandum to Karen explainin.........
2015-11-12
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