CPA-01211-2021年度重庆市会计人员继续教育网在线培训会计考试参考答案

查找考试题目使用:法宣在线题库神器(https://www.gongxuke.net/

CPA-01211

A、Ignored.

B、Recognizedonlyiftheyareanti-dilutive.

C、Recognizedwhethertheyaredilutiveoranti-dilutive.

D、Recognizedonlyiftheyaredilutive.

正确答案:D

答案解析:Choice”d”iscorrect.Recognizedonlyiftheyaredilutive.Rule:ConvertiblesecuritiesarerecognizedwhencomputingdilutedEPSonlyiftheconversionisdilutive.Choices”a”,”b”,and”c”areincorrect,pertheaboverule.

ThefollowinginformationpertainstoRikCo.’stwoemployees:

A、USD1,400

B、USD0

C、USD1,600

D、USD2,800

正确答案:C

答案解析:CPA-00925Choice”c”iscorrect.USD1,600ofvested/accumulatedvacationexpenseandliabilityshouldbereportedintheDec.31financialstatements(forRyanwhoisvested;butnotforToddwhoisnotvested).Rule:Employees’compens

Whatinformationshouldbedisclosedbyacompanyprovidinghealthcarebenefitstoitsretirees?

A、IIonly.

B、IandII.

C、NeitherInorII.

D、Ionly.

正确答案:B

答案解析:CPA-00703Choice”b”iscorrect.Actuarialassumptionsandtheaccumulatedpostretirementbenefitobligationmustbedisclosed.

Whichofthefollowingcostsisuniquetopostretirementhealth-carebenefits?

A、Percapitaclaims.

B、Priorservice.

C、Service.

D、Interest.

正确答案:A

答案解析:CPA-06943Choice”a”iscorrect.Percapitaclaimsareuniquetopostretirementhealth-carebenefits.Choice”c”isincorrect.ServicecostsareonepartofnetpensionexpenseandSIR-AGEChoice”b”isincorrect.Priorservicecostsal

CPA-01043

A、USD18,000

B、USD98,000

C、USD15,000

D、USD88,000

正确答案:A

答案解析:Choice”a”iscorrect.Stockdividendsarenotrecordedasincomeonthebooksoftherecipient.ThetotalnumberofsharesincreasesinastockdividendandthesubsequentcashdividendisUSD1.50on12,000sharesorUSD18,000.Choice”b”i

RossCo.paysallsalariedemployeesonaMondayforthefive-dayworkweekendedthepreviousFriday.ThelastpayrollrecordedfortheyearendedDecember31,Year2,wasfortheweekendedDecember25,Year2.ThepayrollfortheweekendedJ

A、USD68,000

B、USD89,000

C、USD64,000

D、USD69,000

正确答案:B

答案解析:CPA-00952PayrollfortheweekendedFriday1/1/Year3USD80,000Less:Oneday(1/1/Year3)notinYear2(USD80,000×1/5)(16,000)Netsalaryaccrualat12/31/Year264,000VacationpayearnedinYear2nottakenby12/31/Year225,000Accr

CPA-06960

A、tfairvalue.

B、tcost.

C、tactuarialpresentvalue.

D、tnetrealizablevalue.

正确答案:A

答案解析:Choice”a”iscorrect.Pensionplaninvestmentassetsmustbereportedatfairvalueinadefinedbenefitplan’sfinancialstatements.Choices”c”,”b”,and”d”areincorrect.Actuarialpresentvalue,cost,andnetrealizablevaluearen

CPA-00828

A、onsistencyoftaxexpensemeasurementswithactualtaxplanningstrategies.

B、Recognitionofassetsandliabilities.

C、Objectivityinthecalculationofperiodicexpense.

D、Matchingofperiodicexpensetoperiodicrevenue.

正确答案:B

答案解析:Choice”b”iscorrect.Thejustificationforthemethodofdeterminingperiodicdeferredtaxexpenseisbasedonrecognitionofassetsandliabilities.

CPA-00776

A、”Withandwithout”approach.

B、Periodicexpenseapproach.

C、ssetandliabilityapproach.

D、Netoftaxapproach.

正确答案:C

答案解析:Choice”c”iscorrect.TheapproachusedinGAAPtodetermineincometaxexpenseistheassetandliabilityapproach(sometimesreferredtoasthebalancesheetapproach).Theassetandliabilityapproachisusedtosqueezeouttheamounto

Ifthepaymentofemployees’compensationforfutureabsencesisprobable,theamountcanbereasonablyestimated,andtheobligationrelatestorightsthataccumulate,thecompensationshouldbe:

A、ccruedifattributabletoemployees’servicesnotalreadyrendered.

B、ccruedifattributabletoemployees’servicesalreadyrendered.

C、Recognizedwhenpaid.

D、ccruedifattributabletoemployees’serviceswhetheralreadyrenderedornot.

正确答案:B,专业课帮手微xin(go2learn_net)

答案解析:CPA-00953Choice”b”iscorrect.Employeescompensationforfutureabsencesshouldbeaccruedif:1.Theemployees’righttoreceivecompensationisattributabletoservicesalreadyrendered.2.Theliabilityrelatestovestedoraccu