掃碼下載APP
及時接收最新考試資訊及
備考信息
The primary purpose of a quasi-reorganization is to give a corporation the opportunity to:
a. Obtain relief from its creditors.
b. Eliminate a deficit in retained earnings.
c. Revalue understated assets to their fair values.
d. Distribute the stock of a newly-created subsidiary to its stockholders in exchange for part of their stock in the corporation.
答案:B
Explanation
Choice “b” is correct. The primary purpose of a quasi-reorganization is to eliminate a retained earnings deficit so that future earnings will be available for dividends rather than limited to offsetting the retained earnings deficit. ARB 43 Ch 1A para. 2
Choice “a” is incorrect. A quasi-reorganization is not related to debt relief.
Choice “c” is incorrect. A quasi-reorganization is not related to revaluing understated assets to their fair values.
Choice “d” is incorrect. A quasi-reorganization is not a treasury stock transaction.
思維導(dǎo)圖
學(xué)習(xí)計劃
科目特點
報考指南
歷年樣卷
財會英語
安卓版本:8.7.50 蘋果版本:8.7.50
開發(fā)者:北京正保會計科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點擊下載>
官方公眾號
微信掃一掃
官方視頻號
微信掃一掃
官方抖音號
抖音掃一掃
Copyright © 2000 - galtzs.cn All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號