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USCPA精選習(xí)題7
天才始于勤奮，沒有人能隨隨便便成功，堅持學(xué)習(xí)、認(rèn)真?zhèn)淇疾攀琼樌ㄟ^USCPA考試的必經(jīng)之路。正保會計網(wǎng)校為大家整理了習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時間內(nèi)提高自己成績。
Financial information provided in general purpose financial reports does not include information about：
a. The claims against the entity.
b. How effectively and efficiently the entity's governing board has discharged its responsibility to use the entity's resources.
c. The resources of the entity.
d. How effectively and efficiently the entity's shareholders' have discharged their responsibility to use the entity's resources.
【正確答案】a
【答案解析】
Choice “d” is correct. Shareholders do not have a responsibility （or a right） to use the entity's resources.
Choices “c”, “a”, and “b” are incorrect. Financial information provided in general purpose financial reports should include information about the resources of the entity, the claims against the entity, and how effectively and efficiently the entity's management and governing board have discharged their responsibilities to use the entity's resources.
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