USCPA模拟题：FAR科目选择题练习及解析（三十四）
宏景全科学员Wen Hong总结说，如果考前有一个月左右时间总复习，会很大程度上缓解压力和焦虑，增加考试的成功率。总复习的时候，一边听课一边再做错题/重点题型/SIM的效果还不错。再听一遍课程也相当于看一遍书，再一次贯穿理解。听课看书虽然会花时间，但是比自己囫囵吞枣看书收获多。当然，如果知识点掌握比较好，自己看书能吃透，自己看书会比听课效率高一点。
今天为你准备的免费模拟题是关于FAR科目的。
1
Which funds would most appropriately use the current financial resources measurement focus and modified accrual basis of accounting in their fund financial statements?
Governmental Proprietary Fiduciary
a. Yes Yes Yes
b. Yes No Yes
c. No Yes Yes
d. Yes No No
2
During the current year, Wythe County levied $2,000,000 property taxes, 1% of which is expected to be uncollectible. During the year, the county collected $1,800,000 and wrote off $15,000 as uncollectible. What amount should Wythe County report as property tax revenue in its government-wide statement of activities for the current year?
a. $2,000,000
b. $1,985,000
c. $1,800,000
d. $1,980,000
3
General fund resources that are limited as to use by constraints imposed by law through constitutional or enabling legislation would be classified within fund balance as:
a. Assigned.
b. Restricted.
c. Committed.
d. Non-spendable.
1. Which funds would most appropriately use the current financial resources measurement focus and modified accrual basis of accounting in their fund financial statements?
Governmental Proprietary Fiduciary
a. Yes Yes Yes
b. Yes No Yes
c. No Yes Yes
d. Yes No No
Explanation
Choice "d" is correct. Governmental funds use the current financial resources measurement focus and modified accrual basis of accounting in their fund financial statements. Proprietary and fiduciary funds use the economic resources measurement focus and accrual basis of accounting.
2. During the current year, Wythe County levied $2,000,000 property taxes, 1% of which is expected to be uncollectible. During the year, the county collected $1,800,000 and wrote off $15,000 as uncollectible. What amount should Wythe County report as property tax revenue in its government-wide statement of activities for the current year?
a. $2,000,000
b. $1,985,000
c. $1,800,000
d. $1,980,000
Explanation
Choice "d" is correct. Government-wide financial statements are presented on the accrual basis of accounting similar to commercial enterprises. Property taxes are recognized net, regardless of the basis of accounting.
3. General fund resources that are limited as to use by constraints imposed by law through constitutional or enabling legislation would be classified within fund balance as:
a. Assigned.
b. Restricted.
c. Committed.
d. Non-spendable.
Explanation
Choice "b" is correct. Restricted fund balances represent resources whose use has been limited by external sources such as creditors (e.g., debt covenants), contributors, other governments, laws, constitutional provisions or enabling legislation.
Choice "d" is incorrect. Non-spendable fund balances represent resources in a form that cannot be spent (e.g., inventories or prepaid expenditures) or are legally or contractually required to remain whole (e.g., permanent fund principal).
Choice "c" is incorrect. Committed fund balances represent resources that can only be used for specific purposes pursuant to constraints imposed by formal action of the government's highest level of decision-making authority.
Choice "a" is incorrect. Assigned fund balances are constrained by the government's intent to be used for specific purposes, but are neither restricted nor committed.
宏景国际教育，专业14年USCPA考证培训！报名参加宏景国际USCPA课程，全职海归USCPA持证教师线上、线下、高清直播等“三效合一”的方式授课，并24小时在线为学员答疑解难。同时，私人订制学习计划、每周密集辅导考试重点、考前单对单满分导师指点、巨无霸当季活跃题库以及专业教务“一站式服务”等，助力学员备考USCPA，截至目前学员考试通过率在87%以上。
（责任编辑：Lisa）
来源：宏景国际教育，转载请注明出处。
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