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Theeconomicresourcesmeasurementfocusandaccrualbasisofaccountingwouldbemostappropriateforwhichfundasusedinthefundfinancialstatements?

A、apitalprojectsfund.

B、Internalservicefund.

C、Permanentfund.

D、Generalfund.

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答案解析：Choice”B”iscorrect.Theinternalservicefund’sfundfinancialstatementwouldbepreparedusinganeconomicresourcesmeasurementfocusandtheaccrualbasisofaccounting.Thegovernmentalfunds,whichincludethegeneralfund,p

OnJanuary1,year1,acompanyissueditsemployees10,000sharesofrestrictedstock.OnJanuary1,year2,thecompanyissuedtoitsemployeesanadditional20,000sharesofrestrictedstock.Additionalinformationaboutthecompany’s

A、USD500,000

B、USD175,000

C、USD225,000

D、USD205,000

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答案解析：Choice”B”iscorrect.Compensationcostforrestrictedshareplansisdeterminedusingthefollowingformula:Totalcompensationcost=Marketpriceoftheshareondateofgrant×NumberofrestrictedsharesawardedUsingtheaboveform

Apropertydividendshouldberecordedinretainedearningsattheproperty’s.

A、ookvalueatdateofdeclaration.

B、Marketvalueatdateofissuance(payment).

C、ookvalueatdateofissuance(payment).

D、Marketvalueatdateofdeclaration.

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答案解析：ExplanationChoice”D”iscorrect.Apropertydividendshouldberecordedinretainedearningsattheproperty’smarketvalueatdateofdeclaration.

Whichfundswouldmostappropriatelyusethecurrentfinancialresourcesmeasurementfocusandmodifiedaccrualbasisofaccountingintheirfundfinancialstatements?

A、NoYesYes

B、YesYesYes

C、YesNoYes

D、YesNoNo

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答案解析：Choice”D”iscorrect.Governmentalfundsusethecurrentfinancialresourcesmeasurementfocusandmodifiedaccrualbasisofaccountingintheirfundfinancialstatements.Proprietaryandfiduciaryfundsusetheeconomicresources

GodartCo.issuedUSD4,500,000notespayableasascripdividendthatmaturedinfiveyears.Atmaturity,eachshareholderofGodart’sthreemillionshareswillreceivepaymentofthenoteprincipalplusinterest.Theannualinterestra

A、USD6,750,000

B、USD2,250,000

C、USD450,000

D、USD4,500,000

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答案解析：Choice”A”iscorrect,.Forpurposesofthisquestion,toclarifythequestion,weareassumingthatwhattheexaminersmeanisthateachshareholderwillreceivehis/her”portion”ofthenotereceivableplusinterest;however,theinter

PineCorp’sbooksshowedpretaxincomeofUSD800,000fortheyearendedDecember31,year1.Inthecomputationoffederalincometaxes,thefollowingdatawereconsidered.

A、USD50,000

B、USD65,000

C、USD120,000

D、USD135,000

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答案解析：Choice”A”iscorrect,thecurrentfederalincometaxliablityisbasedontaxableincome,whichiscomputedinthe”booktotaxreconcilation”below,accountingincome=Accountingincome(800,000)-Nontaxablegain(350,000)-Excesst

Inacompensatorystockoptionplanforwhichthegrantandexercisedatesaredifferent,thestockoptionsoutstandingaccountshouldbereducedatthe

A、eginningofthevestingperiod.

B、xercisedate.

C、ateofgrant.

D、eginningoftheserviceperiod

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答案解析：ExplanationChoice”Biscorrect.Stockoptionsoutstandingarereducedattheexercisedate.

ApubliccollegehadtuitionandfeesofUSD20,000,000.Scholarships,forwhichnoserviceswererequired,amountedtoUSD1,000,000.Employeediscounts,whichwereprovidedinexchangeforservices,amountedtoUSD2,000,000.Theamo

A、USD20,000,000

B、USD19,000,000

C、USD18,000,000

D、USD17,000,000

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答案解析：Choice”B”iscorrect,bothpublicandprivatecollegesreporttuitionandfeeincomenetofamountprovidedforscholarship,forwhichnoservicesareprovidedinexchangeforservicesarereportedasanexpenseandarenotdeductedfromr

StantonCollege,anot-for-profitorganization,receivedabuildingwithnodonorstipulationsastoitsuse.Stantondoesnothaveanaccountingpolicyimplyingatimerestrictionondonatedassets.Whattypeofnetassetsshouldbeinc

A、IIorIII.

B、IIonly.

C、Ionly.

D、IIIonly.

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答案解析：Choice”C”iscorrect.Assetsreceivedbyanot-for-profitorganizationthatarenotrestrictedeitherpermanentlyortemporarilyasregardstopurpose,timeoracquisitionareclassifiedasunrestricted.Long-livedassetswouldber

LinoCo.’sworksheetforthepreparationofitsYear2statementofcashflowsincludedthefollowing.

A、USD148,600

B、USD151,400

C、USD151,000

D、USD145,400

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答案解析：ExplanationChoice”B”iscorrect.USD151,400netcashprovidedbyoperatingactivities,asfollows.NetincomeUSD150,000IncreaseinA/R(6,000)Increaseinallowance200Decreaseinprepaid4,200IncreaseinA/P3,000USD151,400