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AICPA考前测试:FAR科目模考习题练习!

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

  AICPA是美国的注册会计师考试,和国内的CPA考试地位一样,只是这本证书由美国颁发,在国际上的认可度比较高,但是这个考试需要考生必须到美国本土考试,国内没有相应的考试地点。就近几年的考试情况来看,国内考生在报考USCPA基本上都会就近选择考试地点,主要是关岛和夏威夷这两个地点,可以为考生节约考试所需的费用,也能更好的调节适应考试时间,不用倒时差。 
 
 
  Lore Co. changed from the cash basis of accounting to the accrual basis of accounting during the current year. The cumulative effect of this change should be reported in Lore's current year financial statements as a:
 
  a. Component of income from continuing operations.
  b. Prior period adjustment resulting from the correction of an error.
  c. Component of income from continuing operations, net of tax.
  d. Prior period adjustment resulting from the change in accounting principle.
 
  答案:B
 
  Explanation
 
  Choice "b" is correct. The cash basis for financial reporting is not a generally accepted accounting basis of accounting (GAAP); therefore, it is an error. Correction of an error from a prior period is a reported as prior period adjustment to retained earnings.
  Choice "d" is incorrect. Cash basis reporting is not an accounting principle under accrual accounting principles. Thus, the change from cash basis is not reported as a change in accounting principle. In addition, changes in accounting principle are not prior period adjustments; instead, they are treated retrospectively.
  Choices "a" and "c" are incorrect. Correction of prior period errors has no effect on the current year's income statement.
 
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