2016年美国CPA模拟试题：Financial 10

　　Financial information provided in general purpose financial reports does not include information about：

　　a. The claims against the entity.

　　b. How effectively and efficiently the entity's governing board has discharged its responsibility to use the entity's resources.

　　c. The resources of the entity.

　　d. How effectively and efficiently the entity's shareholders' have discharged their responsibility to use the entity's resources.

　　答案：D

　　Explanation

　　Choice “d” is correct. Shareholders do not have a responsibility （or a right） to use the entity's resources.

　　Choices “c”, “a”, and “b” are incorrect. Financial information provided in general purpose financial reports should include information about the resources of the entity, the claims against the entity, and how effectively and efficiently the entity's management and governing board have discharged their responsibilities to use the entity's resources.