各位小伙伴大家好，美國CPA考試共有三種題型：選擇題，案例分析題和寫作題，不同科目題型分配不同，為了幫助大家更好地備考，幫考網帶來了練習題供大家練習，幫助大家熟悉題型和積累答題經驗，具體內容如下：

1.at is the underlying concept governing the recording of gain contingencies?

a. Relevance.

b. Conservatism.

c. Reliability.

d. Consistency.

答案：B

Explanation

Choice "b" is correct. Gain contingencies should not be recognized priｏｒto realization as a prudent reaction to the uncertainty surrounding the realization of the gain as reflected in the convention of conservatism.

Choice "a" is incorrect. Overall, the qualities of information apply equally to all accounting information, not just gain contingencies. Relevance is a primary quality of information, which dictates that any information relative to the entity should be reported if it might be useful to the third party user (that is the information is timely with predictive ａｎｄ　feedback value).

Choice "d" is incorrect. Overall, the qualities of information apply equally to all accounting information, not just gain contingencies. This includes consistency, an element of comparability, the secondary quality of information, which specifies that, when a choice of accounting principles has been made, the same principle be used in accounting fｏｒsubsequent years\\\' transactions.

Choice "c" is incorrect. Overall, the qualities of information apply equally to all accounting information, not just gain contingencies. This includes reliability, a primary quality, which requires that information be verifiable, neutral, ａｎｄ　representationally faithful.

2.cording 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. Historical cost.

c. Replacement cost.

d. Net realizable value.

答案：A

Explanation

Choice "a" is correct. The present value of future cash flows is used to measure long-term receivables ｏｒpayables, not inventory, because inventory is a short-term asset, which has more immediate cash flows. SFAC 5 para. 67

Choice "b" is incorrect. Historical cost can be used to measure inventory because it is a relevant ａｎｄ　reliable measurement attribute of current assets such as inventory.

Choice "c" is incorrect. Replacement (ｏｒcurrent) cost can be used to measure inventory because it is a relevant ａｎｄ　reliable measurement attribute of current assets such as inventory.

Choice "d" is incorrect. Net realizable value can be used to measure inventory because it is a relevant ａｎｄ　reliable measurement attribute of current assets such as inventory.

3.cording 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. Comply with the need fｏｒconservatism.

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

d. Comply with generally accepted accounting principles.

答案：C

Explanation

Choice "c" is correct. The objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to the primary users of general purpose financial reports in making decisions about providing resources to the reporting entity.

Choice "d" is incorrect. Generally accepted accounting principles are derived from ａｎｄ　based on the objective of financial reporting, not the other way around.

Choice "a" is incorrect. Information concerning how effectively ａｎｄ　efficiently management has discharged its responsibility to use the entity\\\'s resources is only one aspect of the information financial reporting is intended to provide.

Choice "b" is incorrect. Conservatism is not the objective of financial reporting, although it is an underlying concept.

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