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2015年USCPA考试真题练习：FAR

1. CPA-08471 Materiality and relevance are both defined by: a. What influences or makes a difference to a decision maker.

b. Quantitative criteria set by the Financial Accounting Standards Board. c. The consistency in the application of methods over time.

d. The perceived benefits to be denied that exceed the perceived costs associated with it.

AICPA Difficulty Rating: Medium

Question Title: AICPA Newly Released 2014

Lecture to be assigned to: Financial 1-Standard Setting, Income Statement, and Reporting Requirements

Topic to be assigned to: 1-Accounting Standards and conceptual frameworks Page reference (page # and outline point): F1-8; D. 1. a. ANSWER:

Choice \is correct. The accountant's determination of materiality and relevance is based on professional judgment and is affected by the needs of thos e who will be using the financial statements to make decisions. Choice \is incorrect. The Financial Accounting Standards Board does not establish quantitative criteria that define materiality and relevance.

Choice \is incorrect. Materiality and relevance are not defined by consistency in the application of methods over time. Consistency in the application of methods over time is a quality needed for the overall accounting proce

ss.

Choice \is incorrect. The perceived benefits to be denied that exceed the perceived costs associated with it does not define materiality and relevance. The perceived benefits achieved that exceed the costs associated with them better describes the cost constraint, which holds that the benefits of financial reporting must be greater than the costs of obtaining and presenting the information.

你们彼此有等价交换的利用价值，有合作共赢的机会，这才是人脉。 人脉不是你和多少人打过交道、和多少人参加过饭局、和多少人进出过高档场合、和多少人合过影，而是有多少人愿意和你打交道、主动和你打交道、长期和你打交道、持续和你打交道。 千万要切记，人脉并不是说你利用了多少人、有多少人被你呼来唤去、有多少人为你鞠躬尽瘁，而是你帮了多少人。 人脉不是有多少人在你面前吹捧你，奉承你，而是有多少人在你背后称颂和点赞。 人脉不是在你辉煌的时候，有多少人簇拥着你，捧着你，而是在你困境时、在你落魄时，有多少人愿意站出来慷慨援手，帮助你。 真正拥能够有人脉的人，都具备以下素养： 1. 换位思考。 多从他人的角度考虑问题。 避免独断专行、刚愎自用、自私自利。 2. 适应环境。 物竞天择，适者生存，优胜劣汰，人也是一样，虽然不是你死我活，但适应能力强的人往往是最先站稳脚跟的人。