What is the underlying concept governing the recording of gain contingencies?
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3 .According to the FASB conceptual framework, certain assets are reported in financial statements at the amount of cash or its equivalent that would have to be paid if the same or equivalent assets were acquired currently. What is the name of the reporting concept?
A Replacement cost. B Net realizable value. C Historical cost. D Current market value.
4 .An accountant’s standard report on a review of the financial statements of a nonissuer should state that the accountant:
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7 .Davidson, CPA, is performing a review under auditing standards of Gold’s interim financial information. As part of planning, Davidson reads the audit documentation from the preceding year’s annual audit. Which of the following is least likely to affect Davidson’s review?
A A summary of both correct and uncorrected misstatements. B Significant weaknesses in internal control. C Scope limitations that were overcome through acceptable alternative procedures. D Identified risks of material misstatement due to fraud.
8 .下列各项属于企业主营业务收入的是（ ）。
A 出租固定资产取得的收入 B 出售固定资产取得的收入 C 劳务收入 D 无形资产使用费收入
9 .What is the underlying concept that supports the immediate recognition of a contingent loss?
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10 .Which of the following statements is correct concerning letters for underwriters, commonly referred to as comfort letters?
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