A couple filed a joint return in prior tax years. During the current tax year, one spouse died. The couple has no dependent children. What i ...
2015-06-05 10:06According to the FASB and IASB conceptual frameworks, the quality of information that helps users forecast future outcomes is: a.Representat ...
2015-06-05 10:06【单选题】 泰勒实验公司四个业务分部现金流量和净利润如下所示。 分部1分部2分部3分部4 经营活动现金流量$3,000$(250)$(3,000)$2,000 投资活动现金流 ...
2015-06-02 10:06According to the FASB and IASB conceptual frameworks, the quality of information that helps users forecast future outcomes is: a.Representat ...
2015-05-26 16:05A couple filed a joint return in prior tax years. During the current tax year, one spouse died. The couple has no dependent children. What i ...
2015-05-25 14:05Topic：Analyticalprocedures Content: 有一个ratio题目，给出各种情况判断对ratio影响，ratio有三个，其 中两个题目提供，一个没有提供各种situation ...
2015-05-04 16:05Topic：independence Content： 考关于issuer的貌似少于5题，而且是不用思考题，如几年的docretention和几年换auditor Independence的判定 Independen ...
2015-05-04 16:05Which of the following factors most likely would cause a CPA to decide not to accept a new audit engagement? a.Managements disregard of its ...
2015-04-29 13:04新版美国CPA考试难度将大幅提升，于2016年正式宣布，于2017年全面启动。 随着商业世界不断变化,会计行业日益发展。美国CPA的考试也需要用改革去适应会 ...
2015-04-27 16:04问题：一道FAR里的Deferred Taxes的问题，有好多同学问过考试里的暂时性差异项目（Temporary Differences）里哪些对应DTA，哪些对应DTL总是容易弄乱， ...
2015-04-27 16:04Dilutive Securities and Earnings per Share Strauch Co. has one class of common stock outstanding and no other securities that are potentiall ...
2015-04-27 16:04On December 1,Year 1,Tom V.company entered into an operating lease for office space for its executives for 10years at a monthly rental of ＄ ...
2015-04-27 16:04No8: Link leased construction equipment under a 7-year capital lease requiring annual year-end payments of $100.000.Links incremental borrow ...
2015-04-27 13:04Eagle and Falk are partners with capital balances of $45，000 and 25，000，respectively.They agree to admit Robb as a partner.After the asse ...
2015-04-24 16:04Eagle and Falk are partners with capital balances of $45，000 and $25，000，respectively.They agree to admit Robb as a partner.After the ass ...
2015-04-24 16:04Which of the following characteristics most likely would be indicative of check kiting? a. Frequent ATM checking account withdrawals. b. Man ...
2015-04-24 16:04Which of the following characteristics most likely would be indicative of check kiting? a. Frequent ATM checking account withdrawals. b. Man ...
2015-04-24 16:04USCPA真题1. Stock option (employer a and b, gain and basis ) USCPA真题解析： 考点1：概念上区分Incentive stock option以及Non-qualified stock ...
2015-04-24 16:04In a statement of cash flows, if used equipment is sold at a gain, the amount shown as a cash inflow from investing activities equals the ca ...
2015-04-24 16:04Grove is seeking to avoid performing a promise to pay Brook $1,500. Grove is relying on lack of consideration on Brooks part. Grove will pre ...
2015-04-24 16:04非货币性交易是注册会计师考试中经常被混淆的考点，每次均被抽到1-2道选择题。但是其原理无论是美国注师还是中国注师甚至是中国的中级考试都会被考到 ...
2015-04-23 13:04很多学员觉得财务英语知识很缺乏，进入USCPA学习很困难，为了给大家累积财务会计英语方面的词汇，每天提供十个单词，虽然每天单词不多，但是大家要是 ...
2015-04-21 16:04公司C是一家咨询公司，致力于为各种客户设计个性化的市场计划和产品推广方案，那种预算制度对于C公司而言可能最合适，这种预算制度可能具有什么缺陷？ ...
2015-04-20 18:04考生经验分享： 我是一名上海USCPA考生，先说一下个人背景，我大学读的是上海财经大学，会计专业，有几年工作经验，会计和英语的基础都还可以，希望不 ...
2015-04-17 19:04考生经验分享： 我是一名上海USCPA考生，先说一下个人背景，我大学读的是上海财经大学，会计专业，有几年工作经验，会计和英语的基础都还可以，希望不 ...
2015-04-17 19:04考生经验分享： 我是一名上海USCPA考生，先说一下个人背景，我大学读的是上海财经大学，会计专业，有几年工作经验，会计和英语的基础都还可以，希望不 ...
2015-04-17 19:04考生经验分享： 我是一名上海USCPA考生，先说一下个人背景，我大学读的是上海财经大学，会计专业，有几年工作经验，会计和英语的基础都还可以，希望不 ...
2015-04-17 18:04
很多还未接触AICPA考试的考生对AICPA考试不甚了解，有些从业经验比较丰富的考生认为这个考试非常简单，只要英语好就能比较轻松的通过考试，那么让我们 ...
2015-04-17 18:04Grove is seeking to avoid performing a promise to pay Brook $1,500. Grove is relying on lack of consideration on Brooks part. Grove will pre ...
2015-04-16 13:04
高顿网校为考生准备了史上最全的USCPA考试备考指南，轻松学习，简单、高效，让考试So Easy！ 了解详情 2015年USCPA模拟试题汇总：现金流量表 2015年US ...
2015-04-09 16:04
