2014年AICPA考試之FAR考場(chǎng)真題1

高頓網(wǎng)校2014-05-21 11:07will
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　　真題1. 一個(gè)計(jì)算機(jī)開發(fā)公司搞了個(gè)展銷，把舊貨翻新賣掉的錢繼續(xù)投資到展銷的舊貨當(dāng)中，然后另外一個(gè)公司捐獻(xiàn)了一臺(tái)這樣的計(jì)算機(jī)用來(lái)展銷，但是本公司不想把它算為revenue,請(qǐng)問(wèn)依據(jù)是什么？(Research)

　　真題解析：這道題目，可以在ASC 605-10/15 （revenue recognition overall/products）下面找到題目來(lái)源的出處。

　　教材出處：W教材 Module 9.A.P52

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高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年AICPA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2013年AICPA考試輔導(dǎo)高清課程已經(jīng)開通，通過(guò)針對(duì)性地講解、訓(xùn)練、答疑、?？迹瑢?duì)學(xué)習(xí)過(guò)程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。

　　報(bào)考指南：2014年AICPA報(bào)考指南
　　考前沖刺：AICPA 考試試題考試輔導(dǎo)
　　高清網(wǎng)課：AICPA網(wǎng)絡(luò)課程

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