<button id="48k0u"></button>

登錄高頓網(wǎng)校

資料修改成功

失敗提示失敗提示

合作賬號(hào)登錄

QQ登錄

微博登錄

微信登錄

在線咨詢

課程體驗(yàn)

考試指南

打開微信掃描二維碼

掃描二維碼下載App

在線咨詢

微信號(hào)

下載app

回到頂部

高頓教育/USCPA/考試試題/考試試題/

文章詳情; 報(bào)考指南
精彩推薦

2015年USCPA試題模擬：商業(yè)環(huán)境——商業(yè)票據(jù)（5）

高頓網(wǎng)校2015-02-26 14:53Dana
關(guān)注公眾號(hào)
快掃碼關(guān)注
公眾號(hào)吧
分享
點(diǎn)擊下載高頓教育APP體驗(yàn)更佳

　　Under the Commercial Paper Article of the UCC, which of the following documents would be considered an order to pay?

　　I.Draft.

　　II.Certificate of deposit.

　　a.I only.

　　b.Both I and II.

　　c.Neither I nor II.

　　d.II only.

　　Explanation

　　Choice "a" is correct. Order paper is three-party paper where one person orders another to pay yet a third person. A draft is order paper. A certificate of deposit is two-party paper. In a CD, a bank acknowledges receipt of money and promises to pay. UCC 3-104

　　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(cè)會(huì)計(jì)師精彩推薦：

美國注冊(cè)會(huì)計(jì)師USCPA到底是什么意思？

美國注冊(cè)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)
快掃碼關(guān)注
公眾號(hào)吧; 贊152

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(duì)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(duì)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(qǐng)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

2015年USCPA模擬試題來襲，備考必備！

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...
2015-07-15
2015年USCPA試題及解析

1.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
2015年USCPA考試模擬題（一）

小編為考生們整理了歷年來的考試真題和高頓USCPA指導(dǎo)老師的試題預(yù)測(cè)，希望通過模擬練習(xí)提高考生的考試成績(jī)，下面和小編一起做試題吧。 A scope limitat...
2015-07-03
美國CPA考試試題：商業(yè)壞境

Intranets 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...
2015-06-18
USCPA考試模擬題：Business商業(yè)壞境

Which 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 ...
2015-06-18
USCPA《財(cái)務(wù)會(huì)計(jì)與報(bào)告》***目2

ABC 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：...
2015-06-17
USCPA《財(cái)務(wù)會(huì)計(jì)與報(bào)告》考題測(cè)試

Eagle 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...
2015-06-17
USCPA真題演練之現(xiàn)金流量表

In 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 ...
2015-06-05
USCPA真題演練之Regulation

A 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...
2015-06-05
USCPA真題演練之Financial

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.Confi...
2015-06-05

查看更多資訊

美國注冊(cè)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

2015年USCPA備***及解析

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.........
2015-08-19
USCPA考試試題：現(xiàn)金流量表

In 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.........
2015-07-21
2015年USCPA試題：免稅機(jī)構(gòu)

Which 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.........
2015-07-21
CMA試題：風(fēng)險(xiǎn)辨識(shí)

在風(fēng)險(xiǎn)管理基本流程中，風(fēng)險(xiǎn)辨識(shí)的主要任務(wù)是（） A.識(shí)別和了解企業(yè)面臨的各種風(fēng)險(xiǎn) B.分析和描述風(fēng)險(xiǎn)發(fā)生可能性的高低 C.評(píng)估風(fēng)險(xiǎn)對(duì)企業(yè)實(shí)現(xiàn)目標(biāo)的影響程度 D.針對(duì)出現(xiàn)的風(fēng)險(xiǎn)制定應(yīng)對(duì)辦法【答案】：A 【解析】：風(fēng)險(xiǎn)辨識(shí)屬于風(fēng)險(xiǎn)評(píng)估的范疇。風(fēng)險(xiǎn)辨識(shí) 風(fēng)險(xiǎn)辨識(shí)是指查找企業(yè)各業(yè)務(wù)單元、各項(xiàng)重要.........
2015-07-20
2015年USCPA模擬試題來襲，備考必備！

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 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.........
2015-07-15

2015年USCPA試題模擬：Audit Evidence（3）

An 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 .........
2015-03-31
2015年USCPA試題模擬：Audit Evidence（2）

2015年4月的USCPA考試在即，為了各位學(xué)員能夠更好地備考及復(fù)習(xí)，小編在此整理模擬試題如下，大家可以測(cè)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..........
2015-03-31
2015年USCPA試題模擬：Audit Evidence（1）

In 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
2015年USCPA模擬試題匯總：審計(jì)報(bào)告

高頓網(wǎng)校免費(fèi)題庫，通過針對(duì)性地講解、訓(xùn)練、答疑、?？迹瑢?duì)學(xué)習(xí)過程進(jìn)行全程跟蹤、專家權(quán)威解析與指導(dǎo)，幫助考生全面提升備考效果。 2015年USCPA模擬試題匯總：審計(jì)報(bào)告 2015年USCPA模擬試題：審計(jì)報(bào)告（1）查看詳情 2015年USCPA模擬試題：審計(jì)報(bào)告（2）查看詳情 2015年USCPA模擬試題：審計(jì)報(bào)告（3）查.........
2015-04-09
2015年USCPA模擬試題：審計(jì)報(bào)告（4）

The 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
2015年USCPA模擬試題：審計(jì)報(bào)告（3）

在2015年的USCPA考試即將到來之際，你還不知道怎樣練習(xí)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(qiáng)大的題庫高頓USCPA題庫，讓你一旦擁有就不想再錯(cuò)過！點(diǎn)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
2015年USCPA模擬試題：審計(jì)報(bào)告（2）

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(bào)考USCPA考試的考生，預(yù)祝大家取得優(yōu)異成績(jī)！進(jìn)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.........
2015-03-19
2015年USCPA模擬試題：審計(jì)報(bào)告（1）

Which 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 .........
2015-03-19
2015年USCPA模擬試題匯總：政府與非盈利組織

2015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(fù)習(xí)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(xí)！ 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
2015年USCPA模擬試題：政府與非盈利組織（5）

高頓網(wǎng)校針對(duì)不同類型的USCPA考生，提供不同類型的網(wǎng)課供您選擇點(diǎn)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

高頓服務(wù)

2015年USCPA試題模擬：商業(yè)環(huán)境——商業(yè)票據(jù)（5）

2015年USCPA模擬試題來襲，備考必備！

2015年USCPA試題及解析

2015年USCPA考試模擬題（一）

美國CPA考試試題：商業(yè)壞境

USCPA考試模擬題：Business商業(yè)壞境

USCPA《財(cái)務(wù)會(huì)計(jì)與報(bào)告》***目2

USCPA《財(cái)務(wù)會(huì)計(jì)與報(bào)告》考題測(cè)試

USCPA真題演練之現(xiàn)金流量表

USCPA真題演練之Regulation

USCPA真題演練之Financial

會(huì)計(jì)cpa中為什么說隨機(jī)模型更容易受管理人員主觀判斷的影響？

超定額廢品損失是什么？怎么理解的呢？

考研數(shù)學(xué)里3階矩陣有3各不同特征值，這能推出什么結(jié)論？

叉車的最低折舊年限是多少？怎么計(jì)算的呢？

銷售部門上繳1萬未存入銀行，不需要在對(duì)賬單里+1嗎？

會(huì)計(jì)cpa中為什么說隨機(jī)模型更容易受管理人員主觀判斷的影響？

超定額廢品損失是什么？怎么理解的呢？

考研數(shù)學(xué)里3階矩陣有3各不同特征值，這能推出什么結(jié)論？

叉車的最低折舊年限是多少？怎么計(jì)算的呢？

銷售部門上繳1萬未存入銀行，不需要在對(duì)賬單里+1嗎？

2015年USCPA備***及解析

USCPA考試試題：現(xiàn)金流量表

2015年USCPA試題：免稅機(jī)構(gòu)

CMA試題：風(fēng)險(xiǎn)辨識(shí)

2015年USCPA模擬試題來襲，備考必備！

2015年USCPA試題模擬：Audit Evidence（3）

2015年USCPA試題模擬：Audit Evidence（2）

2015年USCPA試題模擬：Audit Evidence（1）

2015年USCPA模擬試題匯總：審計(jì)報(bào)告

2015年USCPA模擬試題：審計(jì)報(bào)告（4）

2015年USCPA模擬試題：審計(jì)報(bào)告（3）

2015年USCPA模擬試題：審計(jì)報(bào)告（2）

2015年USCPA模擬試題：審計(jì)報(bào)告（1）

2015年USCPA模擬試題匯總：政府與非盈利組織

2015年USCPA模擬試題：政府與非盈利組織（5）