新用戶(hù)掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
U.S.CPA練習(xí)題精選：FAR 69
According to the FASB conceptual framework, which of the following attributes would not be used to measure inventory?
a.Present value of future cash flows.
b.Replacement cost.
c.Historical cost.
d.Net realizable value.
答案：A
Explanation
Choice "a" is correct. The present value of future cash flows is used to measure long-term receivables or payables, not inventory, because inventory is a short-term asset, which has more immediate cash flows. SFAC 5 para. 67
Choice "c" is incorrect. Historical cost can be used to measure inventory because it is a relevant and reliable measurement attribute of current assets such as inventory.
Choice "b" is incorrect. Replacement (or current) cost can be used to measure inventory because it is a relevant and reliable measurement attribute of current assets such as inventory.
Choice "d" is incorrect. Net realizable value can be used to measure inventory because it is a relevant and reliable measurement attribute of current assets such as inventory.
【我要糾錯(cuò)】 責(zé)任編輯：新新
推薦閱讀
相關(guān)資訊
章小炎主講：《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講：《審計(jì)與鑒證》免費(fèi)聽(tīng)
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語(yǔ)
新用戶(hù)掃碼下載
京公網(wǎng)安備 11010802044457號(hào)