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(2)

普通 来源:正保会计网校 2015-10-23

The economic resources measurement focus and accrual basis of accounting would be most appropriate for which fund as used in the fund financial statements?

a. Permanent fund.

b. Internal service fund.

c. Capital projects fund.

d. General fund.

答案:B

Explanation

Choice "b" is correct. The internal service fund's fund financial statement would be prepared using an economic resources measurement focus and the accrual basis of accounting. The governmental funds, which include the general fund, permanent fund and capital projects fund, would be prepared using the current financial resources measurement focus and the modified accrual basis of accounting.

Choices "d", "a", and "c" are incorrect, per the explanation above.

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