USCPA考生在备考过程中，要及时回顾自己在复习中遇到的难点，巩固相关知识点，不懂的地方要弄清楚。从易错题中发现自己的问题，及时解决，才能够在正式考试时从容应对。下面是一些USCPA学员的易错题，高顿网校USCPA小编整理出来，供考生们参考。　　1.AUD
　　Silver was asked to perform the first audit of a wholesale business that does not maintain perpetual inventory records. Silver has observed the current inventory but has not observed the physical inventory at the previous year-end date and concludes that the opening inventory balance, which is not auditable, is a material factor in the determination of cost of goods sold for the current year. Silver will probably
　　A. Decline the engagement.
　　B. Express an unmodified opinion on the balance sheet and income statement except for inventory.
　　C. Express an unmodified opinion on the balance sheet and disclaim an opinion on the income statement.
　　D. Disclaim an opinion on the balance sheet and income statement.
　　2.BEC
　　The use of indirect materials in a job-order cost system would usually be reflected in the general ledger as an increase in
　　A. Stores control.
　　B. Work in process control.
　　C. Factory overhead control.
　　D. Factory overhead applied.
　　3.REG
　　In 2012, Golden bought 100 shares of a listed stock for $5,000. In June 2015, when the stock’s fair market value was $7,000, Golden gave this stock to his sister, Lucy. No gift tax was paid. Lucy died in October 2015, bequeathing this stock to Golden, when the stock’s fair market value was $9,000. Lucy’s executor did not elect the alternate valuation. What is Golden’s basis for this stock after he inherits it from Lucy’s estate?
　　A. $0
　　B. $5,000
　　C. $7,000
　　D. $9,000
　　4.FAR
　　An expenditures account appears in
　　A. The Government-wide statements.
　　B. The Proprietary fund statements.
　　C. The Governmental fund statements.
　　D. The Fiduciary fund statements.
　　Answer：
　　1.C
　　This answer is correct because for the case described in this question, the auditor will be able to gather evidence on all year-end balances. However, evidence with respect to the beginning inventory is lacking making the verification of cost of goods sold, an income statement element, impossible. If no other problems arise, the auditor will be able to issue an unmodified opinion on the balance sheet and a disclaimer on the income statement.
　　2.C
　　C is correct. The use of indirect materials would be recorded by a credit to stores control (i.e., inventory of direct and indirect materials) and a debit to manufacturing overhead (MOH) control. Debiting MOH control increases the balance of this account.
　　A is incorrect. Stores control would be credited, thereby decreasing this account.
　　B is incorrect. No entry is made to work in process control for the use of indirect materials. However, if the question had asked about the use of direct materials, this answer would have been correct.
　　D is incorrect. The MOH applied account is used to apply MOH to production based on a predetermined rate. Therefore, MOH applied is not used to record the actual use of indirect materials.
　　3.B
　　This answer is correct. A special rule applies if a decedent (Lucy) acquires appreciated property as a gift within 1 year of death and this property passes back to the donor (Golden) or the donor’s spouse. When this occurs, the beneficiary’s basis is the basis of the property in the hands of the decedent before death, rather than fair market value at date of death. Since Lucy had received the stock as a gift, her basis before death was $5,000, which then becomes the basis of the stock to Golden.
　　4.C
　　This answer is correct because the expenditures account appears in the governmental fund Statement of Revenues, Expenditures, and Changes in Fund Balances. 政府基金中，可以使用“开支”这一科目，因为只有modified accrual basis才用expenditure.
　　高顿网校温馨提醒
　　USCPA-美国注册会计师，全球会计*9证，国内人才缺口25万，年薪40W起，如何成为全球财会精英？点击获取USCPA职业发展白皮书！
　　美国注册会计师精彩推荐：        USCPA招生专题
        2015年USCPA考试常见问题解析

展开全文