第21题
Which of the following must be considered in measuring income?
I.
Estimates regarding future events
II.
Accounting methods used by the company
III.
The degree of informative disclosure about results of operations
IV.
Different needs of users
1、I, II, III, and IV
2、I, II, and IV only
3、I and II only
4、II and III only
第22题
Which of the following rules have accountants adopted regarding the recognition of revenues?
I.
Revenues must be realized by a cash transfer.
II.
Risk of ownership must have been effectively passed to the buyer.
III.
Business transactions should be at arm's length with independentparties.
IV.
Revenue can be measured or estimated with substantial accuracy
1、I, II, and IV only
2、II and III only
3、II, III, and IV
4、I and II only
第23题
A business is showing an increase in receivables without a matching increase in sales. This may indicate that the company has
1、decreased its terms of credit
2、an increased number of customers.
3、become more efficient at delivering its products.
4、problems with collection of receivables.
第24题
Which of the following are elements of earnings quality?
I.
Management's discretion in choosing from among accepted accounting principles.
II.
Management compensation in relation to net earnings.
III.
The degree to which assets are maintained.
IV.
The effect of cyclical and other economic forces on the stability of earnings.
1、I, III, and IV only
2、II and IV only
3、I, II, III, and IV
4、I and III only
第25题
Which of the following statements is true?
1、Financial statements generally do not make adjustments for inflation, so earnings may be significantly compounded over time.
2、Financial statements make adjustments for inflation every year and state the inflation rate for the year in the footnotes of the annual report
3、Financial statements need not make adjustments for inflation, as earnings automatically reflect the higher prices.
4、Financial statements generally make adjustments for inflation, so earnings may be clearly represented over time
高顿网校特别提醒：已经报名2014年CMA考试的考生可按照复习计划有效进行！另外，高顿网校2014年CMA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
报考指南： 2014年CMA考试报考指南
考前冲刺：CMA考试试题 考试辅导
高顿网校特别提醒：已经报名2014年CMA考试的考生可按照复习计划有效进行！另外，高顿网校2014年CMA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
报考指南： 2014年CMA考试报考指南
考前冲刺：CMA考试试题 考试辅导
