CPA-06609How are discontinued operations and extraordinary items that occur at midyear initially reported?
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2 .涉税服务业务工作底稿属于税务师事务所的业务档案，税务师事务所可以向第三人提供工作底稿的情形有（ ）。
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3 .CPA-00004According to the FASB and IASB conceptual frameworks, useful information must exhibit the fundamental qualitative characteristics of:
A Comparability and materiality. B Neutrality and verifiability. C Understandability and timeliness. D Faithful representation and relevance.
4 .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
5 .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.
7 .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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9 .CPA-05090The installment sales method of recognizing revenue:
A Should be used if it is doubtful that the amount due will be collected. B Should be used only if the amount ultimately collectible cannot be estimated. C Can be used as an elective accounting method regardless of the type of sale. D Should only be used with the aging of receivables method.
10 .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
