美國USCPA協(xié)會2012年真題舉例
美國USCPA協(xié)會每年都會公布少量真題，供考生研究和練習(xí)，盡管題量很少，不過由于是真題，歷來非常受到考生的歡迎，2012年的真題現(xiàn)已公布，先給一個例子：
2012 USCPA Newly Released Questions – Financial
需要指出的是，這些真題一旦對外公布就不再作為考試用題，不過由于考試用題的題庫仍會有非常多類似的題目存在，所以參考價值仍然是非常大的。
1.
A transaction that is unusual in nature or infrequent in occurrence should be reported as a(an):
a. Component of income from continuing operations, net of applicable income taxes.
b. Extraordinary item, net of applicable income taxes.
c. Component of income from continuing operations, but not net of applicable income taxes.
d. Extraordinary item, but not net of applicable income taxes.
Solution:
Choice c is correct. Items of income or loss that are either unusual OR infrequent are not extraordinary.
These items should be reported as part of income from continuing operations and not net of tax.
Choice a is incorrect. Items reported as part of continuing operations are not reported net of income taxes.
Choice b is incorrect. Items that are either unusual or infrequent are not extraordinary. Under U.S.
GAAP, an extraordinary item is one that is both unusual in nature and infrequent in occurrence.
Choice d is incorrect. Items that are either unusual or infrequent are not extraordinary. Under U.S.
GAAP, an extraordinary item is one that is both unusual in nature and infrequent in occurrence.
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