[单选题] 提问人:匿名网友 提问时间:2021-08-24

CPA-00068How should the effect of a change in accounting estimate be accounted for?


A .As a prior period adjustment to beginning retained earnings.
B .In the period of change and future periods if the change affects both.
C .By reporting pro forma amounts for prior periods.
D .By restating amounts reported in financial statements of prior periods.

提问人:匿名网友 提问时间:2021-08-24

参考答案(由小熊题库网聘请的专业题库老师提供的解答)

请点击↑↑↑ 查看官方参考答案 按钮

习题解析

请点击 查看官方参考答案 按钮

您可能感兴趣的题目


1 .假定DL公司在未来的5年内每年支付负债的利息20万元,在第5年末偿还400万元的本金。这些支付是无风险的。在此期间,每年的公司所得税税率均为25%,无风险报酬率为5%,则利息抵税可以使公司的价值增加( )。

A 21.65万元 B 25万元 C 80万元 D 100万元

题型: 单选题 提问时间: 2021-08-24

2 .检验半强式有效市场的方法主要有( )。

A 过滤检验 B 事件研究 C 共同基金表现研究 D 内幕者收益研究

题型: 多选题 提问时间: 2021-08-24

3 .CPA-00001According to the FASB and IASB conceptual frameworks, the primary users of financial reports include all of the following, except:

A Investors. B Lenders. C Regulators. D Creditors.

题型: 单选题 提问时间: 2021-08-24

4 .CPA-00005What is the underlying concept governing the recording of gain contingencies?

A Consistency. B Reliability. C Conservatism. D Relevance.

题型: 单选题 提问时间: 2021-08-24

5 .CPA-00022According to the FASB and IASB conceptual frameworks, which of the following is an enhancing qualitative characteristic?

A Timeliness. B Neutrality. C Materiality. D Completeness.

题型: 单选题 提问时间: 2021-08-24

7 .CPA-06592Which of the following is included in other comprehensive income?

A Foreign currency translation adjustments. B The difference between the accumulated benefit obligation and the fair value of pension plan assets. C Unrealized holding gains and losses that result from a debt security being transferred into the held-to-maturity category from the available-for-sale c...

题型: 单选题 提问时间: 2021-08-24

8 .CPA-05079The reporting of comprehensive income would include or display:

A Proceeds from sale of stock. B Comprehensive income per share. C Net income. D Dividends.

题型: 单选题 提问时间: 2021-08-24

9 .CPA-00107For interim financial reporting, a company's income tax provision for the second quarter should be determined using the:

A Effective tax rate expected to be applicable for the second quarter. B Statutory tax rate. C Effective tax rate expected to be applicable for the full year as estimated at the end of the first quarter. D Effective tax rate expected to be applicable for the full year as estimated at the end of the ...

题型: 单选题 提问时间: 2021-08-24

10 .CPA-00647The next item is based on the following data pertaining to Pell Co.'s construction jobs, which commenced during 1992:Project 1Project 2Contract priceUSD 420,000USD 300,000Costs incurred during 1992240,000280,000Estimated costs to complete120,00040,000Billed to customers during 1992150,000270,000Received from customers during 199290,000250,000If Pell used the completed contract method, what amount of gross profit (loss) would Pell report in its 1992 income statement?

A (USD 20,000) B USD 0 C USD 420,000 D USD 340,000

题型: 单选题 提问时间: 2021-08-24

 
如有问题 请联系客服
  • 客服微信