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On September 1, Year 1, Phillips, Inc. issued common stock in exchange for 20% of Sago, Inc.s outstanding common stock. On July 1, Year 3, Phillips issued common stock for an additional 75% of Sagos ou...
2015-07-06Company J acquired all of the outstanding common stock of Company K in exchange for cash. The acquisition price exceeds the fair value of net assets acquired. How should Company J determine the amounts...
2015-07-06A couple filed a joint return in prior tax years. During the current tax year, one spouse died. The couple has no dependent children. What is the filing status available to the surviving spouse for the...
2015-05-25Topic:independence Content: 考關于issuer的貌似少于5題,而且是不用思考題,如幾年的docretention和幾年換auditor Independence的判定 Independence,各種細節(jié)各種percenta...
2015-05-04Which of the following factors most likely would cause a CPA to decide not to accept a new audit engagement? a.Managements disregard of its responsibility to maintain an adequate internal control envir...
2015-04-29新版美國CPA考試難度將大幅提升,于2016年正式宣布,于2017年全面啟動。 隨著商業(yè)世界不斷變化,會計行業(yè)日益發(fā)展。美國CPA的考試也需要用改革去適應會計...
2015-04-27為什么說隨機模型更容易受管理人員主觀判斷的影響
老師,超定額廢品損失是什么?
老師,題目說a是3階矩陣有3各不同特征值,這能推出什么結論,和秩有怎樣的關系呢,這里想不過來
叉車的最低折舊年限是多少?
銷售部門上繳1萬元,未存入銀行 。這個不需要在對賬單里+1嗎
為什么說隨機模型更容易受管理人員主觀判斷的影響
老師,超定額廢品損失是什么?
老師,題目說a是3階矩陣有3各不同特征值,這能推出什么結論,和秩有怎樣的關系呢,這里想不過來
叉車的最低折舊年限是多少?
銷售部門上繳1萬元,未存入銀行 。這個不需要在對賬單里+1嗎
泰勒實驗公司四個業(yè)務分部現金流量和凈利潤如下所示。 分部1分部2分部3分部4 經營活動現金流量$3,000$(250)$(3,000)$2,000 投資活動現金流量(4,000)6,0008,000(3,000) 籌資活動現金流量1,080(1,000)(1,000)1,080 凈利潤1,5001,7502,3751,500 基于以上信息,公司應終止哪一個分部的運營? A分部1,因為其凈利潤是最低的,卻需要很.........
2015-07-30Which of the following factors most likely would cause a CPA to decide not to accept a new audit engagement? a.Managements disregard of its responsibility to maintain an adequate internal control environment. b.The CPAs lack of understanding of the prospective clients internal auditors computer-assisted audit techniques. c.The CPAs inability to determine whether related party transactions were con.........
2015-07-28Which of the following provides the most authoritative guidance for the auditor of a nonissuer? a. Specific guidance provided by an interpretation of a Statement on Auditing Standards. b. An AICPA audit and accounting guide that provides specific guidance with respect to the accounting practices in the clients industry. c. General guidance provided by a Statement on Auditing Standards. d. A Journa.........
2015-07-21ABC Company owns stock in XYZ Company.The stock is traded on the New York Stock Exchange and the London Stock Exchange.Stock price information from the two stock exchanges on December 31 is as follows: Exchange Quoted Stock Price Transaction Costs Net New York $103 $1 $102 London $106 $5 $101 What is the fair value of the XYZ stock on December 31 if there is no principal market for the stock? a.$.........
2015-07-13On September 1, Year 1, Phillips, Inc. issued common stock in exchange for 20% of Sago, Inc.s outstanding common stock. On July 1, Year 3, Phillips issued common stock for an additional 75% of Sagos outstanding common stock. Sago continues in existence as Phillips subsidiary. How much of Sagos Year 3 net income should be reported as accruing to Phillips? a. 20% of Sagos net income to June 30 and 9.........
2015-07-06