内容出自：法宣在线题库神器（https://www.gongxuke.net/）

CPA-05208

A、USD6,500

B、USD0

C、USD20,000

D、USD6,000

正确答案：公需科目题库搜索

答案解析：Choice”d”iscorrect.Thecostofconsignedinventoryincludesthecostoftheinventoryandanycostsneededtogettheinventoryinplaceforsale.Inthisquestion,thatisUSD20,000.BecausetheUSD500ispaidforadvertising,andnotfo

CPA-00476

A、nextraordinaryloss.

B、lossincontinuingoperations.

C、gainincontinuingoperations.

D、nextraordinarygain.

正确答案：公需科目题库搜索

答案解析：Choice”a”iscorrect.Thesettlementpriceisgreaterthanthefacevalueofthedebtandthefacevalueisgreaterthanthebookvalue.Therefore,thesettlementpriceisgreaterthanthebookvalueandalosswouldberecognizedonthetrans

CPA-05917

A、USD4,200

B、USD3,200

C、USD4,800

D、USD2,800

正确答案：公需科目题库搜索

答案解析：Choice”d”iscorrect.Achangeintheestimatedusefullifeofafixedassetisaccountedforprospectively,incurrentandfutureperiodsonly.FromYear1throughYear5,annualdepreciationofUSD4,000(USD48,000/12years)wasrecorde

CPA-00398

A、Ionly.

B、NeitherInorII.

C、IIonly.

D、othIandII.

正确答案：公需科目题库搜索,干部网络帮手微信：《go2learn_net》

答案解析：Choice”c”iscorrect.Recognitionofagainresultingfromthesaleinasale-leasebackshouldbedeferredwhentheseller-lesseeretainstherighttosubstantiallyalloftheremaininguseoftheproperty(asinacapitallease).Choice”

CPA-05223

A、USD12,107

B、USD27,002

C、USD16,250

D、USD12,000

正确答案：公需科目题库搜索

答案解析：Choice”a”iscorrect.Thenormalpresentvalueformulacanbeexpressedas:Presentvalue=Futureamount×PresentvaluefactorUSD10,000=Futureamount×.826（thepresentvaluefactoristhediscountratefor2years）Futureamount=USD

CPA-05443

A、salong-termliabilitybecausenoviolationofanyprovisioninthefinancingagreementexists.

B、sacurrentliabilitybecausethefinancingagreementwassignedafterthebalancesheetdate.

C、salong-termliabilitybecausetheagreementdoesnotexpirewithinoneyear.

D、sacurrentliabilitybecausethelenderisnotexpectedtobefinanciallycapableofhonoringtheagreement.

正确答案：公需科目题库搜索,小助理微Xin(xzs9519)

答案解析：Choice”d”iscorrect.Ashort-termobligationmaybeexcludedfromcurrentliabilitiesandincludedinnon-currentdebtifthecompanyhasboththeintentandtheabilitytorefinancethedebtonalong-termbasis,asevidencedbyanactua

CPA-00406

A、51%

B、75%

C、80%

D、90%

正确答案：公需科目题库搜索

答案解析：Choice”b”iscorrect.TheU.S.GAAPleasetermcriterionisthattheleasetermbegreaterthanorequalto75%oftheeconomiclifeoftheleasedasset.Choice”a”isincorrect.51%isnotrelatedtoanyofthecapitalleasecriteria.Choice”c

CPA-07063

A、USD1,300

B、USD250

C、USD1,900

D、USD1,550

正确答案：公需科目题库搜索

答案解析：Choice”d”iscorrect.UnderIFRS,theimpairmentlossisrecognizedasthedifferencebetweenthecarryingvalue(USD12,500)andtherecoverableamount.Therecoverableamountisthegreaterofthefairvalueoftheassetslesscosttose

CPA-06049

A、USD0

B、USD200,000

C、USD95,000

D、USD295,000

正确答案：公需科目题库搜索,华医网帮手薇-信（xzs9529）

答案解析：Choice”c”iscorrect.WhenthebuildingswererevaluedinYear1,theUSD200,000revaluationgainwasbookedtoothercomprehensiveincomeasarevaluationsurplus.UnderIFRS,ifarevaluedassetbecomesimpaired,theimpairmentisrec

CPA-00113

A、othIandII.

B、Ionly.

C、NeitherInorII.

D、IIonly.

正确答案：公需科目题库搜索

答案解析：Choice”d”iscorrect.StatementIisfalse.Ifthereplacementcostisthemarketvalueandinventoryisreportedatreplacementcost,thenthereplacementcostislowerthantheoriginalcost.StatementIIistrue.Thereplacementcostis