新用戶(hù)掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
2016年美國(guó)CPA模擬試題：Financial 4
A property dividend should be recorded in retained earnings at the property's：
a. Book value at date of issuance （payment）.
b. Market value at date of issuance （payment）.
c. Book value at date of declaration.
d. Market value at date of declaration.
答案：D
Explanation
Choice “d” is correct. A property dividend should be recorded in retained earnings at the property's market value at date of declaration.
Choice “b” is incorrect. Date of issuance （payment） is too late-use declaration date.
Choice “c” is incorrect. Book value at date of declaration is used to measure gain or loss.
Choice “a” is incorrect. Book value at date of issuance （payment） is inappropriate - use market value at declaration date.
【我要糾錯(cuò)】 責(zé)任編輯：小瑩子
推薦閱讀
相關(guān)資訊
章小炎主講：《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講：《審計(jì)與鑒證》免費(fèi)聽(tīng)
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語(yǔ)
新用戶(hù)掃碼下載
京公網(wǎng)安備 11010802044457號(hào)