眾所周知，USCPA考試是全英文作答，所以對(duì)于很多報(bào)考美國(guó)注冊(cè)會(huì)計(jì)師的考生而言，盡快熟悉全英文的答題環(huán)境也是非常重要的，為了幫助大家更好的備考，幫考網(wǎng)為大家分享了美國(guó)注冊(cè)會(huì)計(jì)師USCPA考試FAR財(cái)務(wù)會(huì)計(jì)與報(bào)告練習(xí)試題，詳情如下：

1. Which of the following methods of determining bad debt expense does not properly match expense against revenue?

a.Charging bad debts with a percentage of accounts receivable under the allowance method.

b.Charging bad debts as accounts are written off as uncollectible.

c.Charging bad debts with an amount derived from aging accounts receivable under the allowance method.

d.Charging bad debts with a percentage of sales under the allowance method.

答案：B

2.According to the FASB ａｎｄ　IASB conceptual frameworks, useful information must exhibit the fundamental qualitative characteristics of:

a. Neutrality ａｎｄ　verifiability.

b. Comparability ａｎｄ　materiality.

c. Faithful representation ａｎｄ　relevance.

d. Understandability ａｎｄ　timeliness.

答案：C

3.What is the underlying concept governing the recording of gain contingencies?

a. Relevance.

b. Consistency.

c. Reliability.

d. Conservatism.

答案：D

4.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

5.According to the FASB ａｎｄ　IASB conceptual frameworks, the objective of general purpose financial reporting is to:

a.Report on how effectively ａｎｄ　efficiently management has used the entity\'s resources.

b.Provide financial information that is useful to primary users.

c.Comply with the need fｏｒconservatism.

d.Comply with generally accepted accounting principles.

答案：B

6.If the payment of employees\' compensation fｏｒfuture absences is probable, the amount can be reasonably estimated, ａｎｄ　the obligation relates to rights that accumulate, the compensation should be:

a. Accrued if attributable to employees\' services already rendered.

b. Accrued if attributable to employees\' services not already rendered.

c. Recognized when paid.

d. Accrued if attributable to employees\' services whether already rendered ｏｒ not.

答案：A

7.According to the FASB ａｎｄ　IASB conceptual frameworks, the objective of general purpose financial reporting is to:

a.Report on how effectively ａｎｄ　efficiently management has used the entity\'s resources.

b.Provide financial information that is useful to primary users.

c.Comply with the need fｏｒconservatism.

d.Comply with generally accepted accounting principles.

答案：B

8.If the payment of employees\' compensation fｏｒfuture absences is probable, the amount can be reasonably estimated, ａｎｄ　the obligation relates to rights that accumulate, the compensation should be:

a. Accrued if attributable to employees\' services already rendered.

b. Accrued if attributable to employees\' services not already rendered.

c. Recognized when paid.

d. Accrued if attributable to employees\' services whether already rendered ｏｒ not.

答案：A

9.Taylor, an unmarried taxpayer, had $90,000 in adjusted gross income fｏｒthe current year. During the current year, Taylｏｒdonated lａｎｄ　to a church ａｎｄ　made no other contributions. Taylｏｒpurchased the lａｎｄ　15 years ago as an investment fｏｒ$14,000. The land\'s fair market value was $25,000 on the day of the donation. What is the maximum amount of charitable contribution that Taylｏｒmay deduct as an itemized deduction fｏｒthe lａｎｄ　donation fｏｒthe current year?

a. $11,000

b. $25,000

c. $0

d. $14,000

答案：B

10.On January 2, Year 3, to better reflect the variable use of its only machine, Holly, Inc. elected to change its method of depreciation from the straight-line method to the units of production method. The original cost of the machine on January 2, Year 1, was $50,000, ａｎｄ　its estimated life was 10 years. Holly estimates that the machine\'s total life is 50,000 machine hours. Machine hours usage was 8,500 during Year 2 ａｎｄ　3,500 during Year 1.

Holly\'s income tax rate is 30%. Holly should report the accounting change in its Year 3 financial statements as a(n):

a. The correct treatment is not provided in any of the answer choices.

b. Adjustment to beginning retained earnings of $2,000.

c. Cumulative effect of a change in accounting principle of $1,400 in its income statement.

d. Cumulative effect of a change in accounting principle of $2,000 in its income statement.

答案：A

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