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2016年美國(guó)CPA模擬試題：Financial 3

來源: 正保會(huì)計(jì)網(wǎng)校 編輯： 2016/05/24 17:02:10　字體：大 小

　　The primary purpose of a quasi-reorganization is to give a corporation the opportunity to：

　　a. Obtain relief from its creditors.

　　b. Eliminate a deficit in retained earnings.

　　c. Revalue understated assets to their fair values.

　　d. Distribute the stock of a newly-created subsidiary to its stockholders in exchange for part of their stock in the corporation.

　　答案：B

　　Explanation

　　Choice “b” is correct. The primary purpose of a quasi-reorganization is to eliminate a retained earnings deficit so that future earnings will be available for dividends rather than limited to offsetting the retained earnings deficit. ARB 43 Ch 1A para. 2

　　Choice “a” is incorrect. A quasi-reorganization is not related to debt relief.

　　Choice “c” is incorrect. A quasi-reorganization is not related to revaluing understated assets to their fair values.

　　Choice “d” is incorrect. A quasi-reorganization is not a treasury stock transaction.

【我要糾錯(cuò)】 責(zé)任編輯：小瑩子

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