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1、MultipleChoicesExercisesfFSA.1.AsageneralrulerevenueisnmallyrecognizedwhenA.itismeasurable.B.itismeasurablereceived.C.theearningsprocessiscompletedcashreceiptisassured.D.Themeasurementprocessiscomplete.2.Ifacompanyrecogn

2、izesrevenueearlierthanjustifiedunderaccrualaccountingwhichofthefollowingbestdescribestheimpactonaccountsreceivableinventyrespectivelyAccountsReceivableInventyA.overstatedoversatedB.overstatedunderstatedC.understatedovers

3、tatedD.understatedunderstated3.ThefollowingareSamplesofunusualinfrequentitemsEXCEPT:A.Gainslossesfromdisposalofaptionofabusinesssegment.B.Lossesresultingfromfeigngovernmentexpropriationofassets.C.Provisionsfenvironmental

4、remediation.D.Impairmentswriteoffswritedownsrestructuringcosts.4.Whenacompanydiscontinuesdisposesofanoperationtheactionisconsidered:A.anextradinaryitem.B.apriperiodadjustment.C.acumulativeeffectofachangeinanaccountingpri

5、nciple.D.separatelyshownoftaxesontheincomestatement.5.WhichoneofthefollowingisachangeinanaccountingprinciplesA.AchangefromFIFOtoLIFO.B.Recdingapriperiodadjustment.C.Achangeintheestimatedservicelifeofmachinery.D.Recdingde

6、preciationexpensefthefirsttimeonmachinerypurchasedfiveyearsago.6.AllofthefollowingaregeneralcategiesofnonrecurringitemsEXCEPT:A.unusualinfrequentitems.B.discontinuedoperations.C.capitalizationofleases.D.accountingchanges

7、.7.Afirmdiscoveredthatithadusedanincrectaccountingprinciplesin1996.Onthefirm’s1997financialstatementsthisfirmshouldrepttheimpactofthiserras:A.anextradinaryitem.B.Anonrecurringitem.C.Partofcostofgoodssold.D.Apriperiodadju

8、stment.D.InvestingInvesting14.FASBistryingtodoprojectsrelatedtointernationalconvergencewith:A.IASBB.SECC.IOSCOD.FederalReserveBoard15.WhichofthefollowingisnotconsideredanassetA.InventyB.TrademarksC.Retainedearnings.D.Acc

9、ountsreceivable.16.Ifacompany’sendinginventyisunderstatedby$3000beginninginventyisoverstatedby$5000thecompany’soperatingincomewillmostlikelybe:A.overstatedby$2000.B.overstatedby$8000C.understatedby$2000D.understatedby$80

10、0017.Depreciationdiffersfromothertypesofexpensesinthatdepreciation:A.canbemeasuredmeprecisely.B.Doesnotrequireanimmediatecashoutlay.C.Isnotdeductibleifitwouldresultinaloss.D.Canbeavoidedifthecompanyacquiresusedassets.18.

11、Whichofthefollowingaccuratelydescribestheeffectsofapurchaseoftreasurystockonacompany’sassetsstockholders’equityAssetsStockholders’EquityA.DecreasedDecreasedB.DecreasedUnchangedC.UnchangedDecreasedD.UnchangedUnchanged19.A

12、company’sassetsstockholders’equityaremostlikelytobereducedby:A.stocksplits.B.Cashdividends.C.Stockdividends.D.Reversestocksplits.20.incomeequals:A.salescostofgoodssold.B.Incomebefeoperationincometaxes.C.Grossmarginoperat

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