新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
2016年美國CPA模擬試題：Financial 9
According to the FASB conceptual framework， the process of reporting an item in the financial statements of an entity is：
a. Allocation.
b. Matching.
c. Recognition.
d. Realization.
答案：C
Explanation
Choice “c” is correct. Recognition is the process of recording an item in the financial statements of an entity. SFAC 5 para. 6
Choice “a” is incorrect. Allocation is the accounting process of assigning or distributing an amount according to a plan or a formula. SFAC 6 para. 142
Choice “b” is incorrect. Matching of costs and revenues is simultaneous or combined recognition of the revenues and expenses that result directly and jointly from the same transactions or other events. SFAC 6 para. 146
Choice “d” is incorrect. Realization is the process of converting noncash resources and rights into money. SFAC 6 para. 143
【我要糾錯】 責任編輯：小瑩子
學員討論（0）
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號