2016年美國CPA模擬試題

　　想要在財務圈里脫穎而出，不少人就選擇了報考USCPA這條路。不過，別以為成為美國注冊會計師很難，下面yjbys小編為大家分享最新的美國CPA考試模擬試題及答案。

　　【第一題】

　　What is the underlying concept governing the recording of gain contingencies?

　　a. Conservatism

　　b. Consistency

　　c. Reliability

　　d. Relevance

　　答案：A

　　Explanation

　　Choice “a” is correct. Gain contingencies should not be recognized prior to realization as a prudent reaction to the uncertainty surrounding the realization of the gain as reflected in the convention of conservatism.

　　Choice “d” is incorrect. Overall, the qualities of information apply equally to all accounting information, not just gain contingencies. Relevance is a primary quality of information, which dictates that any information relative to the entity should be reported if it might be useful to the third party user (that is the information is timely with predictive and feedback value)。

　　Choice “b” is incorrect. Overall, the qualities of information apply equally to all accounting information, not just gain contingencies. This includes consistency, an element of comparability, the secondary quality of information, which specifies that, when a choice of accounting principles has been made, the same principle be used in accounting for subsequent years' transactions.

　　Choice “c” is incorrect. Overall, the qualities of information apply equally to all accounting information, not just gain contingencies. This includes reliability, a primary quality, which requires that information be verifiable, neutral, and representationally faithful.

　　【第二題】

　　According to the FASB and IASB conceptual frameworks， useful information must exhibit the fundamental qualitative characteristics of：

　　a. Understandability and timeliness.

　　b. Comparability and materiality.

　　c. Faithful representation and relevance.

　　d. Neutrality and verifiability.

　　答案：C

　　Explanation

　　Choice “c” is correct. The fundamental qualitative characteristics of useful financial information are relevance and faithful representation.

　　Choice “b” is incorrect. Comparability is an enhancing qualitative characteristic. Materiality is a component of relevance， in addition to predictive value and confirming value.

　　Choice “a” is incorrect.Understandability and timeliness are enhancing qualitative

　　characteristics of useful financial information.

　　Choice “d” is incorrect. Verifiability is an enhancing qualitative characteristic. Neutrality is a component of faithful representation.

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