首页 > 美国注册会计师 > 复习指导 > 考点辅导

2016年美国CPA模拟试题:Financial(五)

普通 来源:正保会计网校 2016-01-14

According to the FASB and IASB conceptual frameworks, the objective of general purpose financial reporting is to:

a. Report on how effectively and efficiently management has used the entity's resources.

b. Comply with the need for conservatism.

c. Provide financial information that is useful to primary users.

d. Comply with generally accepted accounting principles.

答案:C

Explanation

Choice "c" is correct. The objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to the primary users of general purpose financial reports in making decisions about providing resources to the reporting entity.

Choice "d" is incorrect. Generally accepted accounting principles are derived from and based on the objective of financial reporting, not the other way around.

Choice "a" is incorrect. Information concerning how effectively and efficiently management has discharged its responsibility to use the entity's resources is only one aspect of the information financial reporting is intended to provide.

Choice "b" is incorrect. Conservatism is not the objective of financial reporting, although it is an underlying concept.

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