下列经济业务或事项，不符合《企业会计准则第14号——收入》规定的是（　 ）。

1 .下列不属于资产负债表中“流动资产”项目的有（　）。

A 预收款项 B 应收账款 C 预付款项 D 持有至到期投资

题型: 多选题 提问时间: 2021-08-24

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2 .如果以持续经营为基础编制财务报表不再合理，企业仍然应当采用持续经营为基础编制财务报表。（　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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3 .资产负债表中的“长期待摊费用”项目应根据“长期待摊费用”账户的余额直接填列。（　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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4 .企业在利润表中应当对费用按照功能分类，分为从事经营业务发生的成本、管理费用、销售费用和财务费用等。（　）

Y 对 N 错

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5 .如果上年度该期利润表规定的各个项目的名称和内容同本年度不相一致，应对上年度该期利润表各项目的名称和数字按照本年度的规定进行调整，填入利润表“上期金额”栏内。（　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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7 .CPA-00699Visor Co. maintains a defined benefit pension plan for its employees. Under U.S. GAAP, the service cost component of Visor's net periodic pension cost is measured using the:

A Unfunded vested benefit obligation. B Unfunded accumulated benefit obligation. C Projected benefit obligation. D Expected return on plan assets.

题型: 单选题 提问时间: 2021-08-24

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8 .CPA-05236Under U.S. GAAP, what is the present value of all future retirement payments attributed by the pension benefit formula to employee services rendered prior to that date and based on past and current compensation levels only?

A Projected benefit obligation. B Accumulated benefit obligation. C Interest cost. D Service cost.

题型: 单选题 提问时间: 2021-08-24

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9 .CPA-05424Parker Co. amended its pension plan on January 2 of the current year. It also granted USD 600,000 of unrecognized prior service costs to its employees. The employees are all active and expect to provide 2,000 service years in the future, with 350 service years this year. What is Parker's unrecognized prior service cost amortization for the year under U.S. GAAP?

A USD 105,000 B USD 0 C USD 2,000 D USD 600,000

题型: 单选题 提问时间: 2021-08-24

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10 .CPA-06960How should plan investments be reported in a defined benefit plan's financial statements?

A At fair value. B At cost. C At actuarial present value. D At net realizable value.

题型: 单选题 提问时间: 2021-08-24

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