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2017AICPA考试FAR科目模拟练习题答案

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

  ​如果你需要更改USCPA考位或取消考位,在考前30天前进行操作,是不需要收取任何费用的。如果你是30天以内操作,需要加收一定的手续费,一科加收$35。如果你是在考前一周内进行相关操作,也可以,但手续费会升为$50一科。考前24小时内,不允许再进行操作。
 
  取消考试对考生本身的报考条件没有影响。费用方面,将准考证的有效期作为标准。如果你的准考证在有效期内,可以多次进行更改,除了手续费外,不再另外收费。而一旦取消了考试,准考证也过了有效期,下次想要再进行预约,需要重新办一张新的准考证。 
 
 
  How should the effect of a change in accounting estimate be accounted for?
 
  a. By restating amounts reported in financial statements of prior periods.
  b. By reporting pro forma amounts for prior periods.
  c. As a prior period adjustment to beginning retained earnings.
  d. In the period of change and future periods if the change affects both.
 
  Explanation
 
  Choice "d" is correct, a "change in accounting estimate" affects only the current and subsequent (future) periods, if the change affects both. It does not affect "prior periods," nor "retained earnings."
  Choice "a" is incorrect. Restating prior years' financial statements is required when comparative financial statements are shown for prior period adjustments of "corrections of errors," "changes in entities," and changes in accounting principle.
  Choices "b" and "c" are incorrect. A "change in accounting estimate" does not affect prior periods.
 
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