TangCityreceivedlandfromadonor

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TangCityreceivedlandfromadonorwhostipulatedthatthelandmustremainintact,butanyincomegeneratedfromthepropertymaybeusedforgeneralgovernmentservices.InwhichfundshouldTangCityrecordthedonatedland?

A、gency.

B、Permanent.

C、Private-purposetrust.

D、Specialrevenue.

正确答案：公需科目题库搜索

答案解析：Choice”B”iscorrect.Thefactpatterndescribesthecircumstancesrequiredforapermanentfund.Permanentfundsshouldbeusedtoreportresourcesthatarerestrictedtotheextentthatonlyearnings,andnotprincipal,maybeusedfor

OnDecember31,Year1,anentityadoptedtheIFRSrevaluationmodelforreportingitslong-termassetsandrevaluedapatentwithacarryingvalueofUSD85,000anda10yearlifetoitsfairvalueofUSD75,000.OnDecember31,Year2,beforer

A、USD5,000ontheincomestatementandUSD10,000inothercomprehensiveincome.

B、USD10,000ontheincomestatementandUSD5,000inothercomprehensiveincome.

C、USD15,000ontheincomestatement.

D、USD15,000inothercomprehensiveincome.

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答案解析：Choice”B”iscorrect.ThetotalYear2revaluationgainisUSD15,000(USD90,000fairvalueon12/31/Y2-USD75,000fairvalueon12/31/Y1).USD10,000oftherevaluationgainwillberecognizedontheincomestatementtoreversethereval

ThefollowinginformationpertainstocertainmoniesheldbyBlairCountyatDecember31,Year1,thatarelegallylimitedtoexpendituresforspecifiedpurposes:

A、USD0

B、USD8,000

C、USD98,000

D、USD90,000

正确答案：公需科目题库搜索

答案解析：Choice”A”iscorrect.Specialrevenuefundsaccountfortheproceedsofspecificrevenuesources(otherthanpermanentfundsorformajorcapitalprojects)thatarelegallyrestrictedorcommittedtoexpendituresforspecificpurpose

WestCorp.leasedabuildingandreceivedthe$36,000annualrentalpaymentonJune15ofthecurrentyear.ThebeginningoftheleasewasJuly1.Rentalincomeistaxablewhenreceived.West’staxratesare30%forthecurrentyearand40%the

A、$14,400

B、$7,200

C、$5,400

D、$10,800

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答案解析：Choice”B”iscorrect.Taxableincomeincludes$36,000andbookincomeshouldbe1/2of$36,000forthecurrentyear.The$18,000differenceresultsinadeferredtaxassetatthetaxrateintheyearofreversal.$18,000×40%=$7,200.

EagleandFalkarepartnerswithcapitalbalancesofUSD45,000andUSD25,000,respectively.TheyagreetoadmitRobbasapartner.Aftertheassetsofthepartnershiparerevalued,Robbwillhavea25%interestincapitalandprofits,fora

A、USD7,500

B、USD5,000

C、USD20,000

D、USD0

正确答案：公需科目题库搜索

答案解析：Choice”C”iscorrect,USD20,000.Robb’sinvestment.25%oftotalcapital=USD30,000CalculatetotalcapitalUSD30,000/0.25Totalcapital=USD120,000Lessexistingcapitalbalances.EagleUSD45,000Falk25,000Robb30,000Totalas

InpreparingitscashflowstatementfortheyearendedDecember31,ReveCo.collectedthefollowingdata:

A、$176,000

B、$188,000

C、$170,000

D、$194,000

正确答案：公需科目题库搜索

答案解析：Choice”C”iscorrect.Investingactivitiesincludeacquisitionsandsalesoflong-termassetsorinvestmentassets.Cashusedequals$170,000($180,000paidless$10,000receivedfromthesaleoftheequipment).

FaraCo.reportedbondspayableof$47,000atDecember31,Year1,and$50,000atDecember31,Year2.DuringYear2,Faraissued$20,000ofbondspayableinexchangeforequipment.Therewasnoamortizationofbondpremiumordiscountdurin

A、$3,000

B、$17,000

C、$20,000

D、$23,000

正确答案：公需科目题库搜索

答案解析：Beginningbalance12/31/Year1$47,000Add:issuanceofbondsforequipment20,000Subtotal67,000Less:redemptionofbondspayable(17,000)Endingbalance12/31/Year2$50,000Choice”B”iscorrect.$17,000redemptionofbondspaya

FortheyearendedDecember31,TyreCo.reportedpretaxfinancialstatementincomeof$750,000.Itstaxableincomewas$650,000.Thedifferenceisduetoaccelerateddepreciationforincometaxpurposes.Tyre’seffectiveincometaxra

A、USD225,000

B、USD135,000

C、USD105,000

D、USD195,000

正确答案：公需科目题库搜索,普法考试助手weixin:go2learn

答案解析：Choice”D”iscorrect,$195,000currentincometaxexpense.

AtDecember31,BrenCo.hadthefollowingdeferredincometaxitems:

A、noncurrentliabilityof$12,000.

B、noncurrentassetof$11,000andanoncurrentliabilityof$15,000.

C、noncurrentliabilityof$4,000.

D、noncurrentassetof$3,000andanoncurrentliabilityof$15,000.

正确答案：公需科目题库搜索

答案解析：Choice”A”iscorrect.UnderU.S.GAAP,thenoncurrentliabilityof$12,000shouldbereportedinthenoncurrentsectionofthebalancesheet(andacurrentdeferredincometaxassetof$8,000shouldbereportedinthecurrentsectionofth

Acompany’sinventoryhasthefollowingassociatedvalues.

A、5,4805,480

B、5,5155,480

C、5,5155,700

D、5,7005,515

正确答案：公需科目题库搜索,考试助手微-信:go2learn

答案解析：Choice”C”iscorrect.UnderU.S.GAAP,inventoryisvaluedatthelowerofcostormarket.Marketisdefinedasthemedianvalueofthemarketceiling,marketfloor,andreplacementcost.CostisUSD5,700.Themedianvaluebetweenthemarke

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