USCPA知识点繁多，因此每天练习是必不可少的。每天点滴积累，回顾知识点，增强记忆，在考试就能够心中有题，考试不慌。每天来高顿题库刷题，正确率up！点击进入USCPA题库>>
　　1.AUD
　　When using a statistical sampling plan, the auditor would probably require a smaller sample if the
　　A. Desired sampling risk decreases.
　　B. Desired sampling risk increases.
　　C. Population increases.
　　D. Expected error occurrence rate increases.
　　2.BEC
　　The only sales variance listed below that does not use contribution margin to compute results is:
　　a.Market share variance.
　　b.Market size variance.
　　c.Sales volume variance.
　　d.Sales price variance.
　　3.REG
　　One of the elements necessary to establish that a preferential transfer has been made under the Bankruptcy Code by the debtor to a creditor is that the
　　A. Transfer was in fact a contemporaneous exchange for new value given to the debtor.
　　B. Debtor was insolvent at the time of the transfer.
　　C. Creditor was an insider and the transfer occurred within 90 days of the filing of the bankruptcy petition.
　　D. Transfer was made by the debtor with actual intent to hinder, delay, or defraud other creditors.
　　4.FAR
　　Exeter County operates a water and sewer utility that is subject to rate regulations by the State Utility Regulatory Authority. Exeter County has been approved by the Authority to increase its rates from $8.00 per thousand gallons to $10.00 per thousand gallons. The increase is to be restricted for use in financing capital improvements to the treatment plant. The incremental increase in revenue would be accounted for as:
　　a.Other financing sources
　　b.Deferred inflows of resources
　　c.Water and sewer fund revenues
　　d.Contributions in aid of construction
　　Answer:
　　1.B
　　B is corrent because increased sampling risk allows a larger margin of error and suggests a smaller sample size.
　　A is incorrect because a decrease in the allowance for sampling risk results in a larger sample size.
　　C is incorrect because as population increases sample size increases. The exception would be for populations greater than or equal to 5,000 items, in which case population size no longer affects sample size.
　　D is incorrect because an increase in the expected error occurrence rate results in a larger sample size.
　　2.D
　　Choice "D" is correct. The sales price variance does not use contribution margin. Its formula is:Choice "c" is incorrect. The sales volume variance uses contribution margin. Its formula is:Choice "b" is incorrect. The market size variance uses contribution margin. Its formula is:Choice "a" is incorrect. The market share variance uses contribution margin. Its formula is:
　　3.B
　　B is corrent. Under the Bankruptcy Act, one of the elements which must be established in proving that a preferential transfer was made is that the debtor was insolvent at the time of the transfer. The Bankruptcy Act presumes that the debtor is insolvent during the 90 days prior to the date the petition was filed.
　　A is incorrect. One of the elements which must be present to prove that a preferential transfer has been made is that the transfer involved an antecedent debt. Since this transfer is a contemporaneous exchange for new value given, no antecedent debt was involved, and therefore, a preference is not present.
　　C is incorrect. A preferential transfer can be made to a general creditor, as well as an inside creditor. If the transfer is made to a creditor who is an insider, the transfer may be voided by the trustee if it occurred within 12 months prior to the filing of the petition.
　　D is incorrect. There is no need to prove that the debtor actually intended to hinder, delay, or defraud other creditors in order to prove that a preferential transfer occurred. However, the trustee must prove that the transfer allowed the creditor to receive more than s/he would have under a Chapter 7 liquidation proceeding.
　　4.B
　　Choice "B" is correct. The incremental portion of current rates established at a level adequate to recover costs that are expected to be incurred in the future would be displayed as deferred inflows of resources.Choices "c", "d" and "a" are incorrect, per the explanation above.
　　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