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2019年美国注册会计师考试练习题及答案 会计基础练习题及答案

2020-01-08   浏览数:

对于国内的考生来说,美国注册会计师需要到美国本土考试,而且采用纯英文考试,对于英语基础不是很好的考生备考起来可能会有点吃力,不过好在美国注册会计师考试基本都是选择题,也不会深究英语法,能够读懂题意,认识相关的专业术语单词即可。2019年美国注册会计师考试练习题及答案。

  Which of the following best describes the auditor's responsibility with respect to fair values?

  a. The auditor should obtain sufficient appropriate audit evidence to provide reasonable assurance that fair value measurements and disclosures are in conformity with GAAP.

  b. The auditor should determine whether management has the intent and ability to carry out courses of action that may affect fair values.

  c. The auditor should make fair value measurements and disclosures in accordance with GAAP and should identify and support any significant assumptions used.

  d. The auditor should assess the risk of material misstatement of fair value measurements.

  答案:A

  Explanation

  Choice "a" is correct. The auditor's overall responsibility is to obtain sufficient appropriate audit evidence to provide reasonable assurance that fair value measurements and disclosures are in conformity with GAAP.

  Choice "b" is incorrect. While it is true that the auditor should determine whether management has the intent and ability to carry out courses of action that may affect fair values, this is just one part of evaluating fair value measurements and not the best description of the auditor's overall responsibility.

  Choice "d" is incorrect. While it is true that the auditor should assess the risk of material misstatement of fair value measurements, this is done to determine the nature, timing, and extent of audit procedures. It is not the best representation of the auditor's overall responsibility.

  Choice "c" is incorrect. Management (and not the auditor) should make fair value measurements and disclosures in accordance with GAAP and should identify and support any significant assumptions used.

  Which of the following would an auditor least likely consider with respect to fair values?

  a. The role of information technology in determining fair value measurements and disclosures.

  b. The effect on fair value measurement and disclosures of information available subsequent to the audit.

  c. Whether the valuation methods used are appropriate in relation to the industry in which the entity operates.

  d. Segregation of duties between those committing the entity to certain transactions and those responsible for undertaking the valuations related to those transactions.

  答案:B

  Explanation

  Choice "b" is correct. The auditor would consider subsequent events and transactions occurring before the completion of the audit, not after. The auditor is not responsible for predicting the future, and would not be expected to evaluate the effect of conditions arising subsequent to the audit, that, if known at the time of the audit, might have affected fair value measurements and disclosures.

  Choice "d" is incorrect. The auditor is responsible for understanding relevant controls. Segregation of duties between those committing the entity to certain transactions and those responsible for undertaking the valuations related to those transactions is a relevant control.

  Choice "a" is incorrect. The auditor is responsible for understanding the entity's process for determining fair value measurements and disclosures. Considering the role of information technology in determining fair value measurements and disclosures is part of understanding this process.

  Choice "c" is incorrect. The auditor should evaluate whether the valuation model is appropriate given the entity's circumstances. As part of this evaluation, the auditor should consider whether the valuation method is appropriate in relation to the business, industry, and environment in which the entity operates.

  Which of the following procedures most likely would assist an auditor in determining whether management has identified all accounting estimates that could be material to the financial statements?

  a. Determine whether accounting estimates deviate from historical patterns.

  b. Confirm inventories at locations outside the entity.

  c. Inquire about the existence of related party transactions.

  d. Review the lawyer's letter for information about litigation.

  答案:D

  Explanation

  Choice "d" is correct. The auditor should inquire of management concerning pending or threatened litigation, and should obtain a letter from the client's lawyer to corroborate this information. Included in this letter is either an identification of the omission of any pending or threatened litigation, claims, and assessments, or a statement that the list of such matters (as provided by management) is complete.

  Choice "c" is incorrect. Accounting estimates generally are not associated with the existence of related party transactions.

  Choice "a" is incorrect. Evaluating deviations from historical patterns assists an auditor in determining if a recorded estimate is reasonable, but it does not provide assurance that management has identified all material accounting estimates.

  Choice "b" is incorrect. Accounting estimates generally are not associated with the existence of inventories at locations outside the entity.

2019年美国注册会计师考试练习题及答案。以选择题为主,考试技巧对于提高考试成绩有一定帮助,较适合于中国考生。据官方协会美国注册会计师公布数据,全球美国注册会计师单科考试通过率在50%左右。



长时间看复习资料会导致视觉疲劳,心情难免烦躁。学会劳逸结合,学习累的时候要适当放松,建议闭上眼睛听会舒缓的轻音乐,放松身心,释放压力。2019年全国中华会计网校会计基础练习题及答案。

  单选题

  1.关于试算平衡法的下列说法中,不正确的是(  )。

  A.包括发生额试算平衡法和余额试算平衡法

  B.试算不平衡,表明账户记录肯定有错误

  C.试算平衡说明账户记录一定正确

  D.发生额试算平衡法理论的依据是“有借必有贷、借贷必相等”

  【答案】C

  2.下列各项关于利润的公式中,错误的是(  )。

  A.营业利润=营业收入-营业成本-营业税金及附加-销售费用-管理费用-财务费用-资产减损失+公允价值变动收益(-公允价值变动损失)+投资收益(-投资损失)

  B.营业收入=主营业务收入+其他业务收入

  C.利润总额=营业利润+营业外收入-营业外支出

  D.净利润=营业收入-所得税费用

  【答案】D

  3.对某项经济业务事项标明应借应贷账户名称及其金额的记录称为(  )。

  A.会计分录

  B.对应关系

  C.对应会计科目

  D.会计科目

  【答案】A

  4.下列记账错误中,能够通过试算平衡检查发现的是(  )。

  A.将某一会计科目的贷方发生额200元,误写成2 000元,借方金额无误。

  B.某项经济业务在记账过程中颠倒了借贷科目,但金额无误。

  C.重复登记了某一项经济业务

  D.漏记了某一项经济业务

  【答案】A

  5.关于借贷记账法试算平衡的表述中,不正确的是(  )。

  A.试算平衡是为了检验一定时期内所发生经济业务在账户中记录的正确性

  B.试算平衡的方法包括发生额试算平衡法和余额试算平衡法

  C.试算平衡表借贷不相等,说明账户记录有错误

  D.试算平衡表是平衡的,说明账户记录正确

  【答案】D

  6.在借贷记账法下,成本类会计科目的期末余额等于(  )。

  A.期初余额+本期借方发生额+本期贷方发生额

  B.期初余额+本期借方发生额-本期贷方发生额

  C.期初余额-本期借方发生额+本期贷方发生额

  D.期初余额-本期借方发生额一-本期贷方发生额

  【答案】B

  7. 下列经济业务中,借记资产类账户,贷记负债类账户的是(  )。

  A.赊购原材料(不考虑增值税)

  B.用银行存款偿还短期借款

  C.用现金购买办公用品

  D.将盈余公积转增为实收资本

  【答案】A

  8.企业到期偿还长期借款。应该借记(  )。

  A.银行存款

  B.长期借款

  C.应付账款

  D.其他应付款

  【答案】B

  9.下列会计科目中。期末应无余额的是(  )。

  A.预付账款

  B.库存商品

  C.实收资本

  D.管理费用

  【答案】D

  10. 下列关于借贷记账法的表述中,正确的是(  )。

  A.借贷记账法是复式记账法的一种

  B.重复登记的经济业务通过试算平衡可以发现

  C.在借贷记账法下,借方登记增加,贷方登记减少

  D.借贷记账法以会计等式“收入一费用=利润”作为记账原理

  【答案】A

2019年全国中华会计网校会计基础练习题及答案。《初级会计实务》与《经济法基础》的考试题型虽然相近,但他们的命题特点并不相同,同学们需要有针对性的调整自己的学习方法。总体来说会计实务需要理解的内容更多,经济法基础需要记忆的内容更多。

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