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2020年USCPA模擬題13：Financial
學(xué)習(xí)是個漫長而艱辛的過程，呈得住艱辛，耐得住寂寞，唯有不變的堅持，才讓我們一步步變成更優(yōu)秀的自己。信念和斗志宜聚，懈怠和悲觀宜散；我們的斗志因信念而燃起，不懈怠、不悲觀，落實每一個知識點。正保會計網(wǎng)校為大家整理了2020年USCPA模擬題13：Financial，希望大家利用好這些內(nèi)容。
At December 31, Year 1, Kale Co. had the following balances in the accounts it maintains at First State Bank:
Kale classifies investments with original maturities of three months or less as cash equivalents. In its December 31, Year 1, balance sheet, what amount should Kale report as cash and cash equivalents?
A. $190,000
B. $200,000
C. $240,000
D. $320,000
【正確答案】C
Explanation
Choice "C" is correct, $240,000 cash and cash equivalents in 12/31/Year 1 balance sheet.
Choices "A" and "B" are incorrect, per the explanation above.
Choice "D" is incorrect. The company policy is to classify investments with original maturities of 3 months or less as cash equivalents. Therefore, the 180-day certificate of deposit would not be included in cash and cash equivalents. Note: a legal right of offset requires a company with different bank accounts to offset overdrawn accounts with positive balances in other accounts of the same bank to arrive at cash.
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