CFA备考之CFA一级习题精选及解析0428-1.docx

想预览更多内容,点击预览全文

申明敬告:

本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己完全接受本站规则且自行承担所有风险,本站不退款、不进行额外附加服务;如果您已付费下载过本站文档,您可以点击这里二次下载

文档介绍

PAGE1CFA备考之CFA一级习题精选及解析0428-1  —、单项选择题(本题型共5小题,每小题20分,每小题只有一个正确答案,请从每小题的备选答案中选出一个你认为最正确的答案,在答题卡相应位置上用2B铅笔填涂相应的答案代码,答案写在试题卷上无效)?1、In20X8,OliverLtd.received$80,000cashfromacustomerforgoodsthatitcouldnotdeliveruntilthenextyearandestablishedaliabilityforunearnedrevenue.OliverreportsunderU.S.GAAP,facesa40%taxrate,andislocatedinataxjurisdictionwhereunearnedrevenueistaxedasreceived.Ontheirbalancesheetfor20X8,whatchangeindeferredtaxshouldOliverrecordasaresultofthistransaction??A.Adeferredtaxliabilityof$32,000.?B.Adeferredtaxassetof$32,000.?C.Thereisnoeffectondeferredtaxitemsfromthistransaction.?2、Iftimingdifferencesthatgiverisetoadeferredtaxliabilityarenotexpectedtoreversethenthedeferredtax:?A.mustbereducedbyavaluationallowance.?B.shouldbeconsideredanassetorliability.?C.shouldbeconsideredanincreas

最近下载