相信有一些USCPA考生已经进入到最后的冲刺阶段，这段时间高顿网校USCPA小编建议，大家可以多做一些练习，巩固知识点。小编整理了一些考生高频易错题，供考生们参考。 1.AUD
The two requirements crucial to achieving audit efficiency and effectiveness with a microcomputer are selecting:
a.Client data that can be accessed by the auditor's microcomputer and audit procedures that are generally applicable to several clients in a specific industry.
b.The appropriate audit tasks for microcomputer applications and the appropriate software to perform the selected audit tasks.
c.Audit procedures that are generally applicable to several clients in a specific industry and the appropriate audit tasks for microcomputer applications.
d.The appropriate software to perform the selected audit tasks and client data that can be accessed by the auditor's microcomputer.
2.BEC
A data warehouse in an example of
A. On-line analytical processing.
B. Decentralized processing.
C. On-line transaction processing.
D. Essential information batch processing.
3.REG
Under the Sales Article of the UCC, which of the following statements is correct regarding a seller's obligation under a F.O.B. destination contract?
a.The seller is required to tender delivery of conforming goods to a carrier who delivers to a destination specified by the buyer.
b.The seller is required to tender delivery of conforming goods at a specified destination.
c.The seller is required to tender delivery of conforming goods at the buyer's place of business.
d.The seller is required to arrange for the buyer to pick up the conforming goods at a specified destination.
4.FAR
Sample City has identified the non-major funds within its fund types. In its financial report, Sample City:
a.Must include combining financial statements for non-major funds for each fund type in the required supplementary information.
b.Must include combining financial statements for non-major funds for each fund type in the basic financial statements.
c.May include combining financial statements for non-major funds for each fund type in the supplementary information.
d.Must include combining financial statement disclosures for non-major funds for each fund type in the notes to the financial statements.
Answer:
1.B
Choice "B" is correct. In microcomputer audit applications, efficient and effective system usage requires:
-Identification of the appropriate audit tasks and
-Appropriate software to perform the selected audit tasks.
Choice "d" is incorrect. Although microcomputer access to client data is desirable, it is not required.
Choice "a" is incorrect. Although microcomputer access to client data is desirable, it is not required. Also, microcomputer audit applications need not be applicable to several clients to be efficient and effective.
Choice "c" is incorrect. Microcomputer audit applications need not be applicable to several clients to be efficient and effective.
2.A
A is corrent because a data warehouse is an approach to online analytical processing that combines data into a subject-oriented, integrated collection of data used to support management decision-making processes.
B is incorrect because a data warehouse may or may not be associated with decentralized processing.
C is incorrect because on-line transaction processing involves day-to-day transaction processing operations.
D is incorrect because the term essential information batch processing is vague, and is not ordinarily associated with a data warehouse.
3.B
Choice "B" is correct. Under an F.O.B. destination contract, the seller has the risk of loss until he places conforming goods into the buyer's hands at the named destination, not necessarily the buyer's place of business.
Choices "d", "c", and "a" are incorrect, per the above.
4.C
Choice "C" is correct. Sample City may report combining non-major individual fund financial statements in the supplementary information. Reporting the combining fund financial statements is optional.
Choices "b", "a", and "d" are incorrect. Sample City's reporting is optional.
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