下列各项中，不通过管理费用核算的是（ ）。
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1 .According to the FASB conceptual framework, the process of reporting an item in the financial statements of an entity is:
A Matching. B Allocation. C Recognition. D Realization.
2 .When a CPA examines a client’s projected financial statements, the CPA’s report should:
A Included the CPA’s opinion on the client’s ability to continue as a going concern. B Refer to the CPA’s auditor’s report on the historical financial statements. C State that the CPA performed procedures to evaluate management’s assumptions. D Explain the principal differences between his...
3 .某企业2011年3月份发生的费用有：计提车间用固定资产折旧10万元，发生车间管理人员工资40万元，支付广告费用30万元，计提短期借款利息20万元，支付劳动保险费10万元。则该企业当期的期间费用总额为（ ）万元。
A 50 B 60 C 100 D 110
4 .Which of the following assumptions means that money is the common denominator of economic activity and provides an appropriate basis for accounting measurement and analysis?
A Periodicity. B Going concern. C Economic entity. D Monetary unit.
5 .A CPA is required to comply with the provisions of Statements on Standards for Attestation Engagements (SSAE) when engaged to :
A Report on financial statements that the CPA generated through the use of computer software. B Review management’s discussion and analysis (MD&A) prepared pursuant to rules and regulations adopted by the SE C Provide the client with a financial statement format that does not include dollar amount...
7 .According to the IASB conceptual framework, which of the following is an underlying assumption of financial statement preparation and presentation?
A Monetary unit. B Periodicity. C Historical cost. D Going concern.
8 .When an accountant complies projected financial statements, the accountant’s report should include a separate paragraph that :
A Describes the differences between a projection and a forecast. B Expresses limited assurance that the actual results may be within the projection’s range. C Identifies the accounting principles used by management. D Describes the limitations on the projection’s usefulness.
9 .某企业2012年10月承接一项设备安装劳务，劳务合同总收入为200万元，预计合同总成本为140万元，合同价款在签订合同时已收取，采用完工百分比法确认劳务收入。2012年已确认劳务收入80万元，截至2013年12月31日，该劳务的累计完工进度为60%。2013年该企业应确认的劳务收入为（ ）万元。
A 36 B 40 C 72 D 120
10 .Savor Co. had USD100,000 in accrual basis pretax income for the year. At year-end, accounts receivable had increased by USD10,000 and accounts payable had decreased by USD6,000 from their prior year-end balances. Under the cash basis of accounting, what amount of pretax income should Savor report for the year?
A USD116,000 B USD84,000 C USD96,000 D USD104,000
