• AICPA每日一练之BEC【2016-1-18】

    Nonfinancial performance measures are important to engineering and operations managers in assessing the quality levels of their products. Wh ...

    2016-01-18 09:01
  • AICPA每日一练之AUD【2016-1-18】

    Which of the following procedures most likely would provide an auditor with evidence about whether an entitys internal control activities ar ...

    2016-01-18 09:01
  • AICPA每日一练之FAR【2016-1-17】

    The gain or loss incurred by a government that disposes a portion of its operations is displayed as a(n): a.Negative contribution. b.Other f ...

    2016-01-15 10:01
  • AICPA每日一练之FAR【2016-1-16】

    In a combination properly accounted for as a transfer, the transferee government should recognize the net fund balance of an operation it re ...

    2016-01-15 10:01
  • AICPA每日一练之FAR【2016-1-15】

    When Mill retired from the partnership of Mill, Yale, and Lear, the final settlement of Mills interest exceeded Mills capital balance. Under ...

    2016-01-15 10:01
  • AICPA每日一练之REG【2016-1-17】

    Clark filed Form 1040EZ for the Year 8 taxable year. In July, Year 9, Clark received a state income tax refund of $900 plus interest of $10, ...

    2016-01-15 10:01
  • AICPA每日一练之REG【2016-1-16】

    Mort and Mindy met at a New Years Eve party held December 31, Year 1. They instantly bonded, fell madly in love, and were married at 11:38 p ...

    2016-01-15 10:01
  • AICPA每日一练之REG【2016-1-15】

    An individual taxpayer agreed to a finding of fraud on an income tax return filed two years ago. What is the maximum time limitation, if any ...

    2016-01-15 10:01
  • AICPA每日一练之BEC【2016-1-17】

    Which of the following statements is true assuming that demand for a product is price unit elastic: a.An increase in price will result in a ...

    2016-01-15 10:01
  • AICPA每日一练之BEC【2016-1-16】

    Which of the following is incorrect with regard to value chain analysis? a.The value chain starts with the firm and goes all the way through ...

    2016-01-15 10:01
  • AICPA每日一练之BEC【2016-1-15】

    When applying value chain analysis, a firm sends its production manager to visit the operations of its major supplier in an attempt to deter ...

    2016-01-15 10:01
  • AICPA每日一练之AUD【2016-1-17】

    In addition to *uating the frequency of deviations in tests of controls, an auditor should also consider certain qualitative aspects of the ...

    2016-01-15 09:01
  • AICPA每日一练之AUD【2016-1-16】

    Which of the following statements is correct about the sample size in statistical sampling when testing internal controls? a.The sample size ...

    2016-01-15 09:01
  • AICPA每日一练之AUD【2016-1-15】

    Which of the following matters would an auditor most likely consider to be a significant deficiency in internal control to be communicated t ...

    2016-01-15 09:01
  • AICPA每日一练之FAR【2016-1-14】

    Assume a firm elects early adoption of ASU 201408 related to discontinued operations. The following disposal could qualify as a discontinued ...

    2016-01-14 09:01
  • AICPA每日一练之REG【2016-1-14】

    If an individual paid income tax in the current year but did not file a current year return because his income was insufficient to require t ...

    2016-01-14 09:01
  • AICPA每日一练之BEC【2016-1-14】

    In applying the Supply Chain Operations Reference (SCOR) Model, a company would include all of the following in its planning except for: a.A ...

    2016-01-14 09:01
  • AICPA每日一练之AUD【2016-1-14】

    Because of the pervasive effects of laws and regulations on the financial statements of governmental units, an auditor should obtain written ...

    2016-01-14 09:01
  • AICPA每日一练之FAR【2016-1-13】

    The premium on a 3-year insurance policy expiring on December 31, year 3, was paid in total on January 2, year 1. If the company has a 6-mon ...

    2016-01-13 09:01
  • AICPA每日一练之REG【2016-1-13】

    In year 1 , Brun Corp. properly accrued $10,000 for an income item on the basis of a reasonable estimate. In year 2, Brun determined that th ...

    2016-01-13 09:01
  • AICPA每日一练之BEC【2016-1-13】

    A companys new time clock process requires hourly employees to select an identification number and then choose the clock-in or clock-out but ...

    2016-01-13 09:01
  • AICPA每日一练之AUD【2016-1-13】

    Which of the following items impairs independence under U.S. ethics standards, but does not necessarily impair independence under the IFAC C ...

    2016-01-13 09:01
  • AICPA每日一练之FAR【2016-1-12】

    Assume a firm elects early adoption of ASU 201408 related to discontinued operations. The following disposal could qualify as a discontinued ...

    2016-01-12 09:01
  • AICPA每日一练之REG【2016-1-12】

    The generation-skipping transfer tax is imposed: a. On transfers of future interest to beneficiaries who are more than one generation above ...

    2016-01-12 09:01
  • AICPA每日一练之BEC【2016-1-12】

    Hi Tech Corporation is a California based company that has contracted with a separate company in India to handle its customer service call c ...

    2016-01-12 09:01
  • AICPA每日一练之AUD【2016-1-12】

    Because of the pervasive effects of laws and regulations on the financial statements of governmental units, an auditor should obtain written ...

    2016-01-12 09:01
  • AICPA每日一练之FAR【2016-1-11】

    Which of the following cash flows per share should be reported in a statement of cash flows? A. Basic cash flows per share only. B. Diluted ...

    2016-01-11 10:01
  • AICPA每日一练之REG【2016-1-11】

    Pat created a trust, transferred property to this trust, and retained certain interests. For income tax purposes, Pat was treated as the own ...

    2016-01-11 10:01
  • AICPA每日一练之BEC【2016-1-11】

    All of the following statements regarding project risk are correct, except: a.There is always a tradeoff between risk and reward. b.Risk is ...

    2016-01-11 10:01
  • AICPA每日一练之AUD【2016-1-11】

    An auditor should design the written audit program so that a. All material transactions will be selected for substantive testing. b. Substan ...

    2016-01-11 10:01

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