2016年美国CPA模拟试题
想要在财务圈里脱颖而出，不少人就选择了报考USCPA这条路。不过，别以为成为美国注册会计师很难，下面yjbys小编为大家分享最新的美国CPA考试模拟试题及答案。
【第一题】
What is the underlying concept governing the recording of gain contingencies?
a. Conservatism
b. Consistency
c. Reliability
d. Relevance
答案：A
Explanation
Choice “a” is correct. Gain contingencies should not be recognized prior to realization as a prudent reaction to the uncertainty surrounding the realization of the gain as reflected in the convention of conservatism.
Choice “d” is incorrect. Overall, the qualities of information apply equally to all accounting information, not just gain contingencies. Relevance is a primary quality of information, which dictates that any information relative to the entity should be reported if it might be useful to the third party user (that is the information is timely with predictive and feedback value)。
Choice “b” is incorrect. Overall, the qualities of information apply equally to all accounting information, not just gain contingencies. This includes consistency, an element of comparability, the secondary quality of information, which specifies that, when a choice of accounting principles has been made, the same principle be used in accounting for subsequent years' transactions.
Choice “c” is incorrect. Overall, the qualities of information apply equally to all accounting information, not just gain contingencies. This includes reliability, a primary quality, which requires that information be verifiable, neutral, and representationally faithful.
【第二题】
According to the FASB and IASB conceptual frameworks， useful information must exhibit the fundamental qualitative characteristics of：
a. Understandability and timeliness.
b. Comparability and materiality.
c. Faithful representation and relevance.
d. Neutrality and verifiability.
答案：C
Explanation
Choice “c” is correct. The fundamental qualitative characteristics of useful financial information are relevance and faithful representation.
Choice “b” is incorrect. Comparability is an enhancing qualitative characteristic. Materiality is a component of relevance， in addition to predictive value and confirming value.
Choice “a” is incorrect.Understandability and timeliness are enhancing qualitative
characteristics of useful financial information.
Choice “d” is incorrect. Verifiability is an enhancing qualitative characteristic. Neutrality is a component of faithful representation.
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