当前位置:主页 > 学习指导 >

FAR科目:2017年USCPA考试经典模拟试题练习!

来源:立信AICPA - 发布时间: 2018-04-11 - 【学会计到立信 相信品牌的力量!】 分享到

  ​美国CPA是国际会计师的专业资格证书,由目前全球会员规模大的美国注册会计师协会颁发,受到国际的高度认可,获取美国注册会计师资格是一条快捷的进入北美财务、金融行业的途径。
 
 
  Mend Co. purchased a three-month U.S. Treasury bill. Mend's policy is to treat as cash equivalents all highly liquid investments with an original ma
 
  a. As an outflow from investing activities.
  b. As an outflow from financing activities.
  c. As an outflow from operating activities.
  d. Not reported.
 
  答案:D
 
  Explanation
 
  Choice "d" is correct. The U.S. Treasury bill is considered to be a cash equivalent item so purchasing the T-bill merely changes the form of cash held, it does not change the cash position of the entity. Thus, the purchase is not reported on the statement of cash flows.
  Choice "c" is incorrect. Changes between cash and cash equivalent items do not affect the cash position of the entity and are not reported as an outflow from operating activities on the statement of cash flows.
  Choice "a" is incorrect. Changes between cash and cash equivalent items do not affect the cash position of the entity and are not reported as an outflow from investing activities on the statement of cash flows. However, purchase of other forms of debt instruments is an investing activity.
  Choice "b" is incorrect. Changes between cash and cash equivalent items do not affect the cash position of the entity and are not reported as an outflow from financing activities on the statement of cash flows.
 
  ▎申明:本文图片原创、内容来源网络,版权归原作者所有;由立信USCPA小编汇集整理发布,转载请注明出处。
  更多内容推荐关注:微信号“AICPA"(微信号uscpaclub)。

2020年USCPA考生须知:

        2020年USCPA考试已经起航,立信USCPA作为国内专业的USCPA培训高校,与美国Becker强强联合,为您提供全套的Becker学习资料,专业的USCPA师资团队,并为不同的考生提供针对性的更适合自己的课程。除此,立信USCPA为学员提供代报名,修补学分,执照申请等一对一的专业服务,致力于帮助更多的考生顺利通过USCPA考试。
立信USCPA24小时咨询热线:400-821-5736,微信咨询:aicpalixin,QQ咨询:2835831497,微信公众号AICPA(ID:uscpaclub)。 >>>现在了解,点击在线咨询

热门推荐

免费评估
表单提交时间: 提交表单当前页: 提交表单上一页: IP地址:
报考指南
推荐服务
学习工具