登錄高頓高頓

資料修改成功

失敗提示失敗提示

合作賬號(hào)登錄

QQ登錄

高頓教育/USCPA/每日一練/

文章詳情; 報(bào)考指南
精彩推薦

USCPA每日一練【2015-02-04】

高頓網(wǎng)校2015-02-06 17:13Dana
添加顧問立領(lǐng)優(yōu)惠
獲取考試資料
&領(lǐng)取優(yōu)惠
分享
USCPA保姆級(jí)入門攻略（全科考點(diǎn)解析+新手必看一本通+備考白皮書），助你快速過

　　2015年USCPA考試每日一練2月4日的練習(xí)題現(xiàn)已奉上，你做對了嗎？

　　Which of the following conditions must exist in order for an impairment loss to be recognized under U.S. GAAP?

　?、?The carrying amount of the long-lived asset is less than its fair value.

　　Ⅱ.The carrying amount of the long-lived asset is not recoverable.

　　a. II only.

　　b. Neither I nor II.

　　c. Both I and II.

　　d. I only.

　　Explanation

　　Choice "a" is correct. A long-lived asset is impaired if the carrying amount of the asset is greater than, not less than, its fair value and if that carrying amount is not recoverable (the fair value would be recoverable, but the difference would not be). An impairment loss would then be recognized for the amount of the difference between book value and fair value.

　　Choices "d", "c", and "b" are incorrect per the above explanation.

　　為幫助廣大考生迎戰(zhàn)2015年USCPA考試，高頓網(wǎng)校為考生們推出了考試名師免費(fèi)直播答疑與講義免費(fèi)下載！進(jìn)入直播>>

　USCPA考試免費(fèi)題庫【手機(jī)題庫下載】| 在線直播

　USCPA高清網(wǎng)課免費(fèi)體驗(yàn) USCPA名師精品班免費(fèi)試聽

　　美國注冊會(huì)計(jì)師精彩推薦：

美國注冊會(huì)計(jì)師USCPA到底是什么意思？

美國注冊會(huì)計(jì)師USCPA職業(yè)發(fā)展與分析

2015年USCPA考試常見問題解析

關(guān)注公眾號(hào)
報(bào)考咨詢專業(yè)師資
考前資料下載; 贊193

上一篇：USCPA每日一練【2015-02-03】
下一篇：USCPA每日一練【2015-02-05】

版權(quán)聲明：

1、凡本網(wǎng)站注明“來源高頓教育”或“來源高頓網(wǎng)?！被颉皝碓锤哳D”，的所有作品，均為本網(wǎng)站合法擁有版權(quán)的作品，未經(jīng)本網(wǎng)站授權(quán)，任何媒體、網(wǎng)站、個(gè)人不得轉(zhuǎn)載、鏈接、轉(zhuǎn)帖或以其他方式使用。
2、經(jīng)本網(wǎng)站合法授權(quán)的，應(yīng)在授權(quán)范圍內(nèi)使用，且使用時(shí)必須注明“來源高頓網(wǎng)校”或“來源高頓”，并不得對作品中出現(xiàn)的“高頓”字樣進(jìn)行刪減、替換等。違反上述聲明者，本網(wǎng)站將依法追究其法律責(zé)任。
3、本網(wǎng)站的部分資料轉(zhuǎn)載自互聯(lián)網(wǎng)，均盡力標(biāo)明作者和出處。本網(wǎng)站轉(zhuǎn)載的目的在于傳遞更多信息，并不意味著贊同其觀點(diǎn)或證實(shí)其描述，本網(wǎng)站不對其真實(shí)性負(fù)責(zé)。
4、如您認(rèn)為本網(wǎng)站刊載作品涉及版權(quán)等問題，請與本網(wǎng)站聯(lián)系(郵箱fawu@gaodun.com，電話：021-31587497)，本網(wǎng)站核實(shí)確認(rèn)后會(huì)盡快予以處理。

精彩推薦相關(guān)問題

AICPA每日一練之FAR【2016-4-13】

A transaction was reported as a nonmonetary exchange of assets. Under which of the following circumstances should the exchange be measured based on the reported amount of the nonmonetary asset surrende...
2016-04-13
AICPA每日一練之REG【2016-4-13】

Accrual-basis taxpayers should report gross income A. When income is either actually or constructively received, whether in cash or in property. B. When all events have occurred that fix the taxpayers ...
2016-04-13
AICPA每日一練之BEC【2016-4-13】

A company has income after tax of $5.4 million, interest expense of $1 million for the year, depreciation expense of $1 million, and a 40% tax rate. What is the companys times-interest- earned ratio? a...
2016-04-13
AICPA每日一練之AUD【2016-4-13】

Which of the following assets of a nongovernmental not-for-profit charitable organization must be depreciated? A. A freezer costing $150,000 for storing food for the soup kitchen. B. Building costs of ...
2016-04-13
AICPA每日一練之FAR【2016-4-12】

During the current year, Jase Co. incurred research and development costs of $136,000 in its laboratories relating to a patent that was granted on July 1. Costs of registering the patent equaled $34,00...
2016-04-12
AICPA每日一練之REG【2016-4-12】

Which of the following will be legally binding on all parties despite lack of consideration? A. An irrevocable oral promise by a merchant to keep an offer open for 60 days. B. A promise to donate money...
2016-04-12
AICPA每日一練之BEC【2016-4-12】

Which of the following involves comparing measures of actual progress of a project to planned progress? a.Project planning. b.Project scheduling. c.Project control. d.Project closure. Answer:C Choicec ...
2016-04-12
AICPA每日一練之AUD【2016-4-12】

The written client representation letter most likely would be an auditors best source of corroborative information of a clients plans to: A. Discontinue a line of business. B. Make a public offering of...
2016-04-12
AICPA每日一練之FAR【2016-4-8】

How should the effect of a change in accounting estimate be accounted for? a. By reporting pro forma amounts for prior periods. b. As a prior period adjustment to beginning retained earnings. c. In the...
2016-04-08
AICPA每日一練之REG【2016-4-8】

Which of the following describes is correct regarding the deductibility of donations made to qualifying charities by a cash-basis individual taxpayer? A. A contemporaneous written acknowledgement is re...
2016-04-08

查看更多資訊

據(jù)最新公司法為何持有公司發(fā)行股份5%前五名股東單位任職人員不能擔(dān)任？

63題E選項(xiàng)為何不選??！持有公司發(fā)行股份5%前五名股東單位任職人員不能擔(dān)任，10%已經(jīng)大于5%不是應(yīng)該能擔(dān)任嗎？如果不能擔(dān)任，范圍是多少

資本公積的計(jì)算過程應(yīng)當(dāng)如何去理解呢？

資本公積的計(jì)算過程不理解

賣貨是不是會(huì)影響現(xiàn)金？非現(xiàn)金資產(chǎn)，就比如說存貨？

B為什么不對呢

非貨幣性資產(chǎn)交換：雙方的入賬價(jià)值和差額怎么確認(rèn)？

老師：可以分別和我說一下： 1.非貨幣性資產(chǎn)交換：雙方的入賬價(jià)值和差額怎么確認(rèn)嗎 2.債務(wù)重組的：雙方入賬價(jià)值和差額分別怎么確認(rèn) 3.長期股權(quán)投資：初始投資成本，初始入賬價(jià)值這幾個(gè)概念經(jīng)常弄暈

據(jù)最新公司法，允許參與員工持股計(jì)劃的通常包括哪些人員？

77題C選項(xiàng)不是應(yīng)該1%，為什么C正確

據(jù)最新公司法為何持有公司發(fā)行股份5%前五名股東單位任職人員不能擔(dān)任？

63題E選項(xiàng)為何不選??！持有公司發(fā)行股份5%前五名股東單位任職人員不能擔(dān)任，10%已經(jīng)大于5%不是應(yīng)該能擔(dān)任嗎？如果不能擔(dān)任，范圍是多少

資本公積的計(jì)算過程應(yīng)當(dāng)如何去理解呢？

資本公積的計(jì)算過程不理解

賣貨是不是會(huì)影響現(xiàn)金？非現(xiàn)金資產(chǎn)，就比如說存貨？

B為什么不對呢

非貨幣性資產(chǎn)交換：雙方的入賬價(jià)值和差額怎么確認(rèn)？

老師：可以分別和我說一下： 1.非貨幣性資產(chǎn)交換：雙方的入賬價(jià)值和差額怎么確認(rèn)嗎 2.債務(wù)重組的：雙方入賬價(jià)值和差額分別怎么確認(rèn) 3.長期股權(quán)投資：初始投資成本，初始入賬價(jià)值這幾個(gè)概念經(jīng)常弄暈

據(jù)最新公司法，允許參與員工持股計(jì)劃的通常包括哪些人員？

77題C選項(xiàng)不是應(yīng)該1%，為什么C正確

查看更多資訊

美國注冊會(huì)計(jì)師USCPA考試百科

證書星級(jí)

USCPA考試報(bào)名

USCPA考試指南

USCPA證書互換

USCPA前景方向

USCPA輔導(dǎo)

關(guān)注公眾號(hào)
快掃碼關(guān)注
公眾號(hào)吧; 贊

AICPA每日一練之FAR【2016-4-14】

During year 4, the management of West Inc. decided to dispose of some of its older equipment and machinery. By year-end, December 31, year 4, these assets had not been sold, although the company was negotiating their sale to another company. On the December 31, year 4 balance sheet of West Inc., this equipment and machinery should be reported at a. Fair value. b. Carrying amount. c. The lower of c.........
2016-04-14
AICPA每日一練之REG【2016-4-14】

The following information pertains to Dahl Corp.: Accumulated earnings and profits at January 1, Year 1 $ 120,000 Earnings and profits for the year ended December 31, Year 1 160,000 Cash distributions to individual stockholders during Year 1 360,000 What is the total amount of distributions taxable as dividend income to Dahls stockholders in Year 1? a. $360,000 b. $0 c. $280,000 d. $160,000 Answer.........
2016-04-14
AICPA每日一練之BEC【2016-4-14】

A horizontal merger is a merger between a. Two or more firms from different and unrelated markets. b. Two or more firms at different stages of the production process. c. A producer and its supplier. d. Two or more firms in the same market. Answer:D Answer (d) is correct The requirement is to identify a horizontal merger. Answer (d) is correct because a horizontal merger is one between competitors .........
2016-04-14
AICPA每日一練之AUD【2016-4-14】

At December 31, year 3, Golden Finance Co. had the following deferred income tax items: A deferred income tax liability of $15,000 related to a noncurrent asset. A deferred income tax asset of $3,000 related to a noncurrent liability. A deferred income tax asset of $8,000 related to a current liability. Which of the following should Golden report in the noncurrent section of its December 31, year .........
2016-04-14
AICPA每日一練之FAR【2016-4-13】

A transaction was reported as a nonmonetary exchange of assets. Under which of the following circumstances should the exchange be measured based on the reported amount of the nonmonetary asset surrendered? a. When the transaction lacks commercial substance. b. When the entitys future cash flows are expected to change as a result of the exchange. c. When the timing of future cash flows of the asset.........
2016-04-13

AICPA每日一練之FAR【2016-4-6】

In the exchange of nonmonetary assets that lacks commercial substance: a. If no boot is paid there will be no loss recognized. b. If boot is paid, all realized gains are partially recognized. c. If boot is paid, all realized losses are fully recognized. d. If boot is received, all realized gains are fully recognized. Answer：C Choice c is correct. In any exchange, all realized losses are fully rec.........
2016-04-06
AICPA每日一練之REG【2016-4-6】

Which of the following correctly lists the order, from earliest to latest, that U.S. legislative bodies consider new tax legislation? a. House of Representatives, Joint Conference Committee, U.S. Senate. b. U.S. Senate, Joint Conference Committee, House of Representatives. c. Joint Conference Committee, House of Representatives, Senate Finance Committee. d. House of Representatives, U.S. Senate, J.........
2016-04-06
AICPA每日一練之BEC【2016-4-6】

A manufacturer that wants to improve its staging process compares its procedures against the check in process for a major airline. Which of the following tools is the manufacturer using? a. Total quality management. b. Statistical process control. c. Economic value-added. d. Benchmarking. Answer：D Choiced is correct. The requirement is to identify the item that describes the strategy being employ.........
2016-04-06
AICPA每日一練之AUD【2016-4-6】

Under the ethical standards of the profession in the United States, which of the following circumstances would impair independence in the audit of an issuer but would not impair independence in the audit of a nonissuer? a.The lead partner has worked on the audit engagement of a client for ten years. b.The firm performing the financial statement audit also designed and implemented the clients finan.........
2016-04-06
AICPA每日一練之FAR【2016-4-5】

Which of the following conditions must exist in order for an impairment loss to be recognized under U.S. GAAP? I. The carrying amount of the long-lived asset is less than its fair value. II. The carrying amount of the long-lived asset is not recoverable. a. Neither I nor II. b. Both I and II. c. I only. d. II only. Answer:D Choice d is correct. A long-lived asset is impaired if the carrying amount.........
2016-04-05
AICPA每日一練之REG【2016-4-5】

During the year, Barlow moved from Chicago to Miami to start a new job, incurring costs of $1,200 to move household goods and $2,500 in temporary living expenses. Barlow was not reimbursed for any of these expenses. What amount should Barlow deduct as itemized deduction for moving expense? a. $3,000 b. $3,700 c. $2,700 d. $0 Answer:D Choice d is correct. There is no itemized deduction for temporar.........
2016-04-05
AICPA每日一練之BEC【2016-4-5】

Brewster Co. has the following financial information: Fixed costs $20,000 Variable costs 60% Sales price $50 What amount of sales is required for Brewster to achieve a 15% return on sales? a. $33,333 b. $50,000 c. $80,000 d. $133,333 Answer:C Choice c is correct. Sales of $80,000 provide a 15% return on sales. The required sales volume may be computed algebraically as follows assuming sales = S as.........
2016-04-05
AICPA每日一練之AUD【2016-4-5】

The accounts receivable turnover ratio increased during 20X2. This is consistent with: a. Items shipped on consignment during December were recorded as credit sales; no cash receipts have yet been received on these consignments. b. The company increased credit sales by 10% by allowing more lenient credit terms30 days are now allowed whereas previously only 20 days were allowed. c. A major credit s.........
2016-04-05
AICPA每日一練之FAR【2016-3-30】

A transaction was reported as a nonmonetary exchange of assets. Under which of the following circumstances should the exchange be measured based on the reported amount of the nonmonetary asset surrendered? a. When the transaction lacks commercial substance. b. When the entitys future cash flows are expected to change as a result of the exchange. c. When the timing of future cash flows of the asset.........
2016-03-30
AICPA每日一練之REG【2016-3-30】

Golden is covered by a $90,000 group-term life insurance policy of which his wife is the beneficiary. Goldens employer pays the entire cost of the policy, for which the uniform annual premium is $1 per $1,000 of coverage. How much of this premium is taxable to Golden? A. $0 B. $40 C. $50 D. $90 Answer:B The cost of group-term life insurance provided by an employer must be included in an employees .........
2016-03-30

報(bào)考指南

報(bào)名條件	常見報(bào)考州	補(bǔ)學(xué)分
報(bào)名時(shí)間	報(bào)名流程	考試科目
申請NTS	執(zhí)照申請	證書互換

信息查詢

USCPA信息查詢系統(tǒng)
快速查詢2024年USCPA報(bào)考信息，備考早做準(zhǔn)備！

立即進(jìn)入

點(diǎn)我咨詢

財(cái)務(wù)資料
備考資料

USCPA新手必看一本通

已下載893份

4KB
下載
USCPA考場必坑寶典（首爾）

已下載406份

2KB
下載
USCPA全科學(xué)霸筆記

已下載383份

2KB
下載
美國500強(qiáng)公司會(huì)計(jì)英語速查手冊

已下載528份

2KB
下載
USCPA考試公式大全

已下載936份

4KB
下載

備考交流群

學(xué)習(xí)交流平臺(tái)，與更多AICPA考生共同進(jìn)步，贏在備考起跑線！