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.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 allows general access while intranets allow only private access specified by the intranet sponsor.

d. Only Internet users can "surf" fｏｒinformation.

Explanation

Choice "c" is correct. The Internet is a public information highway while an intranet is a privately sponsored form of electronic communication normally used fｏｒorganizational communications.

Choice "b" is incorrect. Intranets frequently allow fｏｒaccess to the Internet. Security measures are often provided to ensure that Internet users cannot access the sponsoring organization\\\\'s intranet.

Choice "a" is incorrect. Intranets can provide information that can be downloaded ｏｒotherwise be handled as interactively as the data retrieved from the Internet.

Choice "d" is incorrect. Intranets have many of the same surfing ａｎｄ data collection features common to the Internet.

2.According to the FASB ａｎｄ IASB conceptual frameworks, the primary users of financial reports include all of the following, except:

a. Investors.

b. Lenders.

c. Creditors.

d. Regulators.

Explanation

Choice "d" is correct. The FASB ａｎｄ IASB conceptual frameworks indicates that regulators are not considered to be primary users.

Choice "a" is incorrect. Investors are primary users.

Choice "c" is incorrect. Creditors are primary users.

Choice "b" is incorrect. Lenders are primary users.

3.According to the FASB ａｎｄ IASB conceptual frameworks, the objective of general purpose financial reporting is to:

a. Comply with generally accepted accounting principles.

b. Comply with the need fｏｒconservatism.

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

d. Report on how effectively ａｎｄ efficiently management has used the entity\\\\'s resources.

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

Choice "d" 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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