首页 > 美国注册会计师 > 复习指导 > 考点辅导

美国CPA模拟试题:Financial(4)

普通 来源:正保会计网校 2015-10-23

Fund accounting is used by governmental units with resources that must be:

a. Incorporated into combined or combining financial statements.

b. Composed of cash or cash equivalents.

c. Segregated for the purpose of carrying on specific activities or attaining certain objectives.

d. Segregated physically according to various objectives.

答案:A

Explanation

Choice "c" is correct. A fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein. Fund resources are segregated for the purpose of carrying out specific activities (e.g., water and sewer operations) or attaining certain objectives (e.g., providing drinking water and wastewater management services to customers).

Choice "b" is incorrect. Fund assets are not limited to cash or cash equivalents. Assets may range from current assets in the governmental funds to all current and non-current assets in the proprietary and fiduciary funds.

Choice "a" is incorrect. Combined or combining financial statements are not a prerequisite for fund accounting.

Choice "d" is incorrect. Fund resources may be physically comingled but segregated for accounting purposes.

我要纠错】 责任编辑:蓝色天空
打开APP 订阅最新报考消息

报考指南

今日热搜

热点推荐

热销好课

畅学无忧班

畅学无忧班

系统学习 逐章精讲

了解详情30000元/4科

正价课免费试听

USCPA免费试听

申请购课优惠

USCPA公众号

截图保存到相册

微信识别二维码

千元大额优惠

有奖原创征稿
客服 首页
取消
复制链接,粘贴给您的好友

复制链接,在微信、QQ等聊天窗口即可将此信息分享给朋友