報考指南:2014年AICPA報考指南
考前沖刺:AICPA 考試試題 考試輔導
高清網課:AICPA網絡課程
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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...
2015-07-13A business combination is accounted for properly as an acquisition. Direct costs of combination, other than registration and issuance costs of equity securities, should be: a. Included in the acquisiti...
2015-07-061. CPA-08471 Materiality and relevance are both defined by: a. What influences or makes a difference to a decision maker. b. Quantitative criteria set by the Financial Accounting Standards Board. c. Th...
2015-07-06教材告訴我們今年考試中有哪些新的內容和重要的知識點,而真題的練習,可以幫助我們了解歷年來出題人的出題思路,和考試方向,加強訓練。今天小編...
2015-07-06Grove is seeking to avoid performing a promise to pay Brook $1,500. Grove is relying on lack of consideration on Brooks part. Grove will prevail if he can establish that: a. Prior to Groves promise, Br...
2015-04-16USCPA考試2月15日每天一道練習題來啦,你做對了嗎? Which of the following factors most likely would cause a CPA to not accept a new audit engagement? a.The prospective client is unwil...
2015-02-15高頓網校小編在此為各位USCPA考生準備以下2月11日的考試模擬題,你答對了嗎? Nala Inc. reported deferred tax assets and deferred tax liabilities at the end of Year 1 and at ...
2015-02-11Topic: audit procedures Content: simulation考了一道audit procedure選擇,是關于test AR的各種assertion的 考點解析: AR assertions: Existence: confirmation, vouching (to sales order, sh...
2014-10-229月22日USCPA模擬習題:職業(yè)責任與證券監(jiān)管 高頓網校小編為各位USCPA考生準備的模擬職業(yè)責任與證券監(jiān)管習題及答案,題目、分析如下! Which, if any, of the...
2014-09-22A company that retains a CPA with the appropriate knowledge, skills and abilities to prepare timely and effective financial reporting is applying the ideas from which principle of effective internal co...
2014-05-19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
9月22日USCPA模擬習題:職業(yè)責任與證券監(jiān)管 高頓網校小編為各位USCPA考生準備的模擬職業(yè)責任與證券監(jiān)管習題及答案,題目、分析如下! Which, if any, of the following could result in penalties against an income tax return preparer? I.Knowing or reckless disclosure or use of tax information obtained in preparing a return. II.A willful attempt to understat.........
2014-09-22A company that retains a CPA with the appropriate knowledge, skills and abilities to prepare timely and effective financial reporting is applying the ideas from which principle of effective internal control over financial reporting? a. Mana...
2014-05-19Under 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. Both I and II. b. II only. c. Neither I nor II. d. I only. Explanation Choice d is...
2014-05-20Which of the following instruments is subject to the provisions of the Negotiable Instruments Article of the UCC? a. A bill of lading. b. A certificate of deposit. c. An investment security. d. A warehouse receipt. Explanation Choice b is c...
2014-05-19Under the Negotiable Instruments Article of the UCC, which of the following provisions satisfies the requirement that an instrument, to be negotiable, must be payable at a definite time? a. The instrument is undated and payable 30 days afte...
2014-05-19