新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
2020年USCPA模拟题29：Financial
学习是个漫长而艰辛的过程，呈得住艰辛，耐得住寂寞，唯有不变的坚持，才让我们一步步变成更优秀的自己。信念和斗志宜聚，懈怠和悲观宜散；我们的斗志因信念而燃起，不懈怠、不悲观，落实每一个知识点。正保会计网校为大家整理了2020年USCPA模拟题29：Financial，希望大家利用好这些内容。
Imperial Food's checkbook balance on December 31, Year 1, was $122,400. In addition, Imperial held the following items in its safe on December 31:
1、A check for $600 from Brewster, Inc., received December 30, Year 1, which was not included in the checkbook balance.
2、 A non-sufficient funds check from Star Company in the amount of $800 that had been deposited at the bank, but was returned for lack of sufficient funds on December 29. The check was to be redeposited on January 3, Year 2. The original deposit has been included in the December 31 checkbook balance.
3、Coin and currency on hand amounted to $1,500.
The proper amount to be reported on Imperial Foods' balance sheet for cash at December 31, Year 1 is:
A. $123,000
B. $122,800
C. $123,700
D. $122,400
【正确答案】c
【答案解析】
Explanation
Choice "C" is correct.
The check from Brewster should be included, as Imperial Foods had received the funds prior to Dec. 31. The NSF check from Star Co. should not be included in the year-end balance; thus it should be deducted from the balance per books. All other cash items on hand should be included in the year-end balance.
Choices "A", "B", and "D" are incorrect, per the above explanation.
相关推荐：
@所有考生：AICPA国际考点新政策 —欧洲考点无居住权要求
有意向报考的AICPA的考生赶快点击下方图片进行免费预评估>> 了解AICPA报考条件吧！
新用户扫码下载
京公网安备 11010802044457号