CPA-05090The installment sales method of recognizing revenue:
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1 .非涉税鉴证服务业务从服务的内容来分，包括（ ）。
A 税务咨询类服务 B 申报准备类服务 C 涉税代理类服务 D 验资报告类服务 E 其他涉税服务
2 .CPA-05434Which of the following is a generally accepted accounting principle that illustrates the practice of conservatism during a particular reporting period?
A Capitalization of research and development costs. B Reporting investments with appreciated market values at market value. C Reporting inventory at the lower of cost or market value. D Accrual of a contingency deemed to be reasonably possible.
3 .CPA-06609How are discontinued operations and extraordinary items that occur at midyear initially reported?
A Disclosed only in the notes to the year-end financial statements. B Included in net income and disclosed in the notes to interim financial statements. C Included in net income and disclosed in the notes to the year-end financial statements. D Disclosed only in the notes to interim financial statem...
4 .CPA-00543During the current year, Jase Co. incurred research and development costs of USD 136,000 in its laboratories relating to a patent that was granted on July 1. Costs of registering the patent equaled USD 34,000. The patent's legal life is 17 years, and its estimated economic life is 10 years. In its December 31, balance sheet, what amount should Jase report as patent, net of accumulated amortization under U.S. GAAP?
A USD 33,000 B USD 161,500 C USD 165,000 D USD 32,300
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7 .CPA-08230A company exchanged land with an appraised value of USD 50,000 and an original cost of USD 20,000 for machinery with a fair value of USD 55,000. Assuming that the transaction has commercial substance, what is the gain on the exchange?
A USD 5,000 B USD 35,000 C USD 30,000 D USD 0
8 .CPA-01272Park Co.'s wholly-owned subsidiary, Schnell Corp., maintains its accounting records in German marks. Because all of Schnell's branch offices are in Switzerland, its functional currency is the Swiss franc. Remeasurement of Schnell's Year 4 financial statements resulted in a USD 7,600 gain, and translation of its financial statements resulted in an USD 8,100 gain. What amount should Park report as a foreign exchange gain in its income statement for the year ended December 31, Year 4?
A USD 7,600 B USD 15,700 C USD 0 D USD 8,100
9 .CPA-04543Green, a calendar-year taxpayer, is preparing a personal statement of financial condition as of April 30, Year 2. Green's Year 1 income tax liability was paid in full on April 15, Year 2. Green's tax on income earned between January and April Year 2 is estimated at USD 20,000. In addition, USD 40,000 is estimated for income tax on the differences between the estimated current values and current amounts of Green's assets and liabilities and their tax bases at April 30, Year 2. No withholdings or payments have been made towards the Year 2 income tax liability. In Green's April 30, Year 2, statement of financial condition, what amount should be reported, between liabilities and net worth, as estimated income taxes?
A USD 40,000 B USD 60,000 C USD 0 D USD 20,000
10 .CPA-06396Which of the following is not a common modification used to prepare modified cash basis financial statements?
A Accrual of income taxes. B Capitalizing inventory. C Recording long-term liabilities. D Recognizing revenues when earned.
