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為了幫助各位即將赴美參加2015年USCPA考試的考生更好地備考及復習，高頓網(wǎng)校小編在此整理《USCPA考試模擬試題匯總：收入所得稅會計》如下，僅供參考！同時預祝大家順利通過考試，取得優(yōu)異成績！
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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小編為考生們整理了歷年來的考試真題和高頓USCPA指導老師的試題預測，希望通過模擬練習提高考生的考試成績，下面和小編一起做試題吧。 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為什么說隨機模型更容易受管理人員主觀判斷的影響
老師，超定額廢品損失是什么？
老師，題目說a是3階矩陣有3各不同特征值，這能推出什么結論，和秩有怎樣的關系呢，這里想不過來
叉車的最低折舊年限是多少？
銷售部門上繳1萬元，未存入銀行 。這個不需要在對賬單里+1嗎
為什么說隨機模型更容易受管理人員主觀判斷的影響
老師，超定額廢品損失是什么？
老師，題目說a是3階矩陣有3各不同特征值，這能推出什么結論，和秩有怎樣的關系呢，這里想不過來
叉車的最低折舊年限是多少？
銷售部門上繳1萬元，未存入銀行 。這個不需要在對賬單里+1嗎
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考試在即，為了各位學員能夠更好地備考及復習，小編在此整理模擬試題如下，大家可以測試自己的做題效率哦！ 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
高頓網(wǎng)校免費題庫，通過針對性地講解、訓練、答疑、模考，對學習過程進行全程跟蹤、專家權威解析與指導，幫助考生全面提升備考效果。 2015年USCPA模擬試題匯總：審計報告 2015年USCPA模擬試題：審計報告（1） 查看詳情 2015年USCPA模擬試題：審計報告（2） 查看詳情 2015年USCPA模擬試題：審計報告（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考試即將到來之際，你還不知道怎樣練習做題？不知道在哪兒做題？不知道如何提高做題效率？高頓網(wǎng)校小編在此為你推薦史上最強大的題庫高頓USCPA題庫，讓你一旦擁有就不想再錯過！ 點擊查看詳情 Which of the following terms identifies a requirement for audit evidence? a. Appropriate. b. Disconfirming. c. Adequat.........
2015-03-19高頓網(wǎng)校搜集整理了USCPA考試歷年真題匯總，來幫助想要報考USCPA考試的考生，預祝大家取得優(yōu)異成績！ 進入題庫 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月份的美國USCPA考試已經(jīng)落下帷幕，4月份的USCPA考試即將到來，為了讓各位即將赴美參加2015年USCPA考試的考生更好地復習及備考，高頓網(wǎng)校小編在此精心整理《2015年USCPA模擬試題匯總：政府與非盈利組織》如下，供大家參考練習！ 2015年USCPA模擬試題匯總：政府與非盈利組織 2015年USCPA模擬試題：政府.........
2015-04-09高頓網(wǎng)校針對不同類型的USCPA考生，提供不同類型的網(wǎng)課供您選擇 點擊咨詢 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