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Whenacompanydeclaresacashdividend,retainedearningsisdecreasedbytheamountofthedividendonthedateof:

A、eclaration.

B、eclarationorrecord,whicheverisearlier.

C、Record.

D、Payment.

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答案解析：ExplanationChoice”a”iscorrect.Whenacompanydeclaresacashdividend,retainedearningsisdecreasedbytheamountofthedividendonthedateofdeclarationbytheboardofdirectors.Choice”c”isincorrect.Recorddatedetermines

BucCo.receivesdepositsfromitscustomerstoprotectitselfagainstnonpaymentsforfutureservices.ThesedepositsshouldbeclassifiedbyBucas:

A、Revenue.

B、contraaccount.

C、liability.

D、deferredcreditdeductedfromaccountsreceivable.

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答案解析：Choice”c”iscorrect.Liability(called”advances[ordeposits]fromcustomers”).Rule:A”cashdepositreceivedfromacustomer”forfutureservicesisaliabilityuntilthe”sale”takesplace.Choice”a”isincorrect.Revenuecannot

AccordingtotheFASBconceptualframework,whichofthefollowingisanessentialcharacteristicofanasset?

A、nassetistangible.

B、nassetprovidesfuturebenefits.

C、Theclaimstoanasset’sbenefitsarelegallyenforceable.

D、nassetisobtainedatacost.

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答案解析：ExplanationChoice”b”iscorrect.Anassetprovidesfuturebenefits.Rule:AccordingtotheFASBconceptualframework,assetsareprobablefutureeconomicbenefitsobtainedorcontrolledbyaparticularentityasaresultofpasttran

WhichofthefollowinginventoryaccountingmethodsisnotpermittedunderIFRS?

A、Specificidentification.

B、LIFO.

C、Movingaverage.

D、IFO.

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答案解析：ExplanationChoice”b”iscorrect.IFRSstatethattheinventoryaccountingmethodusedbyanentityshouldmatchtheactualflowofgoods.LIFOrarelyreflectstheactualflowofgoodsandisthereforeprohibitedunderIFRS.Choice”d”is

Anindividualenteredintoseveralexchangesduringthecurrenttaxyear.Whichofthefollowingexchangesisclassifiedaslike-kind?

A、Manufacturingequipmentforfactorybuilding.

B、partmentbuildingforunimprovedland.

C、ommonstockforcommonstock.

D、Partnershipinterestforpartnershipinterest.

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答案解析：ExplanationChoice”b”iscorrect.Realpropertyexchangedforotherrealpropertywillbeclassifiedasalike-kindexchange(unlessthepropertyisindifferentcountries).Choice”d”isincorrect.Partnershipinterestsarespecifi

AccordingtotheFASBconceptualframework,theobjectivesoffinancialreportingforbusinessenterprisesarebasedon:

A、Generallyacceptedaccountingprinciples.

B、Reportingonmanagement’sstewardship.

C、Theneedsoftheusersoftheinformation.

D、Theneedforconservatism.

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答案解析：ExplanationChoice”c”iscorrect.TheFASBconceptualframeworkstatesthattheobjectivesoffinancialreportingstemfromtheinformationalneedsoftheexternalusersoftheinformation.SFAC1para.28.Choice”d”isincorrect.Con

Assumingconstantinventoryquantities,whichofthefollowinginventory-costingmethodswillproducealowerinventoryturnoverratioinaninflationaryeconomy?

A、Weightedaverage.

B、LIFO(lastin,firstout).

C、Movingaverage.

D、IFO(firstin,firstout).

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答案解析：Choice”d”iscorrect.Sincetheinventoryturnoverratioiscomputedbytakingthecostofgoodssoldfortheyearanddividingthisbytheaverageinventory,thenwe’relookingforananswerthatwouldresultinalowerCOGSfigureand/orah

下列不属于操纵市场行为的是:

A、甲和乙机构投资者合谋,集中资金优势,联合买卖股票,造成证券市场价格变动

B、假借客户的名义买卖证券

C、甲与他人串通,利用资金优势,以事先约定的时间、价格和方式相互进行证券交易,影响交易量

D、以自己为交易对象,进行自买自卖的行为,影响证券交易价格

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答案解析：根据规定，选项B是属于欺诈客户行为，其他属于操纵市场行为。

Anindividualtaxpayeragreedtoafindingoffraudonanincometaxreturnfiledtwoyearsago.Whatisthemaximumtimelimitation,ifany,afterwhichtheIRSmaynotassessanyadditionaltaxesagainstthetaxpayerforthistaxreturn?

A、Twoyears.

B、Thereisnotimelimitation.

C、Threeyears.

D、Oneyear.

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答案解析：ExplanationChoice”b”iscorrect.Thereisnostatuteoflimitationsforfraudorfilingfalsetaxreturns.Choice”d”isincorrect.Thereisnooneyearstatuteoflimitationsforassessmentoftax.Choice”a”isincorrect.Thereisnotwo

MendCo.purchasedathree-monthU.S.Treasurybill.Mend’spolicyistotreatascashequivalentsallhighlyliquidinvestmentswithanoriginalmaturityofthreemonthsorlesswhenpurchased.HowshouldthispurchasebereportedinMen

A、sanoutflowfromfinancingactivities.

B、sanoutflowfrominvestingactivities.

C、sanoutflowfromoperatingactivities.

D、Notreported.

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答案解析：ExplanationChoice”d”iscorrect.TheU.S.TreasurybillisconsideredtobeacashequivalentitemsopurchasingtheT-billmerelychangestheformofcashheld,itdoesnotchangethecashpositionoftheentity.Thus,thepurchaseisnotr