• USCPA每日一练之REG【2015-11-6】

    Skipper was for several years the principal stockholder, director, and CEO of the Canarsie Grocery Corporation. Canarsie had financial diffi ...

    2015-11-06 09:11
  • USCPA每日一练之FAR【2015-11-6】

    On October 1, year 1, Prada Corp., a real estate developer, sold land to Greene Co. for $5,000,000. Greene paid $600,000 cash and signed a 1 ...

    2015-11-06 09:11
  • USCPA每日一练之BEC【2015-11-6】

    In the computation of manufacturing cost per equivalent unit, the weighted-average method of process costing considers A. Current costs only ...

    2015-11-06 09:11
  • USCPA每日一练之AUD【2015-11-6】

    In addition to *uating the frequency of deviations in tests of controls, an auditor should also consider certain qualitative aspects of the ...

    2015-11-06 09:11
  • USCPA每日一练之REG【2015-11-5】

    Bolt Corp. dismissed Ace as its general sales agent and notified all of Aces known customers by letter. Young Corp., a retail outlet located ...

    2015-11-05 09:11
  • USCPA每日一练之FAR【2015-11-5】

    Under Statement of Financial Accounting Concepts 8, which of the following relates to both relevance and faithful representation? A. Complet ...

    2015-11-05 09:11
  • USCPA每日一练之BEC【2015-11-5】

    The Enterprise Risk Management Integrated Framework states that an organization must identify events, both positive and negative, as part of ...

    2015-11-05 09:11
  • USCPA每日一练之AUD【2015-11-5】

    Which of the following statements is correct concerning materiality for purpose of a review of a nonpublic companys financial statements? A. ...

    2015-11-05 09:11
  • USCPA每日一练之REG【2015-11-4】

    Halow engaged Turnbow as his attorney when threatened by several creditors with a bankruptcy proceeding. Halows assets consisted of $85,000 ...

    2015-11-04 09:11
  • USCPA每日一练之FAR【2015-11-4】

    The premium on a three-year insurance policy expiring on December 31, Year 3 was paid in total on January 2, Year 1. If the company has a si ...

    2015-11-04 09:11
  • USCPA每日一练之BEC【2015-11-4】

    Which of the following is true regarding Pareto diagrams? a.They display the individual and cumulative frequency of quality issues, defects, ...

    2015-11-04 09:11
  • USCPA每日一练之AUD【2015-11-4】

    In estimation sampling for variables, which of the following must be known in order to estimate the appropriate sample size required to meet ...

    2015-11-04 09:11
  • USCPA每日一练之REG【2015-11-3】

    Ozgod is a principal and Flood is his agent. Ozgod is totally dissatisfied with the agency relationship and wishes to terminate it. In which ...

    2015-11-03 10:11
  • USCPA每日一练之FAR【2015-11-3】

    The effect of a change in accounting principle which is inseparable from the effect of a change in accounting estimate should be reported A. ...

    2015-11-03 10:11
  • USCPA每日一练之BEC【2015-11-3】

    The Daphne Corporation *uates employees with responsibilities for financial reporting for fulfillment of those responsibilities for compensa ...

    2015-11-03 10:11
  • USCPA每日一练之AUD【2015-11-3】

    An accountants standard report issued after compiling the financial statements of a nonpublic entity should state that A. I am not aware of ...

    2015-11-03 10:11
  • USCPA每日一练之REG【2015-11-2】

    Which of the following types of claims would be paid first in the distribution of a bankruptcy estate under the liquidation provisions of Ch ...

    2015-11-02 11:11
  • USCPA每日一练之FAR【2015-11-2】

    Becker Co. has a franchise restaurant business. On January 15 of the current year, Becker charged an investor a fran?chise fee of $65,000 fo ...

    2015-11-02 10:11
  • USCPA每日一练之BEC【2015-11-2】

    A management accountant performs a linear regression of maintenance cost vs. production using a computer spreadsheet. The regression output ...

    2015-11-02 10:11
  • USCPA每日一练之AUD【2015-11-2】

    The objective of the allowance for sampling risk in sampling for tests of controls on internal control is to A. Determine the probability of ...

    2015-11-02 10:11
  • USCPA每日一练之REG【2015-11-1】

    Dart Corp. is a general creditor of Blue. Blue filed a petition in bankruptcy under the liquidation provisions of the Bankruptcy Code. Dart ...

    2015-10-30 09:10
  • USCPA每日一练之REG【2015-10-31】

    Young Corp. hired Wilson as a sales representative for six months at a salary of $5,000 per month plus 6% of sales. Which of the following s ...

    2015-10-30 09:10
  • USCPA每日一练之REG【2015-10-30】

    Jim, an undisclosed principal, authorized Rick to act as his agent in securing a contract for the purchase of some plain white paper. Rick, ...

    2015-10-30 09:10
  • USCPA每日一练之FAR【2015-11-1】

    Gemini prepares its financial statements using International Financial Reporting Standards (IFRS). If Gemini cannot reliably estimate the in ...

    2015-10-30 09:10
  • USCPA每日一练之FAR【2015-10-31】

    UVW Broadcast Co. entered into a contract to exchange unsold advertising time for travel and lodging services with Hotel Co. As of June 30, ...

    2015-10-30 09:10
  • USCPA每日一练之FAR【2015-10-30】

    Gory Company acquired some machinery on January 2, year 2. Gory was using straight-line depreciation with an estimated life of 15 years with ...

    2015-10-30 09:10
  • USCPA每日一练之BEC【2015-11-1】

    A delivery company is implementing a system to compare the costs of purchasing and operating different vehicles in its fleet. Truck 415 is d ...

    2015-10-30 09:10
  • USCPA每日一练之BEC【2015-10-31】

    Which of the following items is not typically included in a corporations articles of incorporation? A. Name and address of each incorporator ...

    2015-10-30 09:10
  • USCPA每日一练之BEC【2015-10-30】

    高顿网校温馨提醒 USCPA-美国注册会计师,全球会计*9证,国内人才缺口25万,年薪40W起,如何成为全球财会精英? 点击获取USCPA职业发展白皮书! USCPA ...

    2015-10-30 09:10
  • USCPA每日一练之AUD【2015-11-1】

    Which of the following matters is an auditor required to communicate to those charged with governance? a.Changes in the auditors preliminary ...

    2015-10-30 09:10

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