报考美国注册会计师考试的考生，有很多不知道该如何准备全英文考试，为了帮助大家更好的备考，中公财经小编为大整理了一份美国注册会计师考试FAR财务会计与报告模拟练习题，详情如下：
An entity sponsors a defined benefit pension plan that is underfunded by $800,000. A $500,000 increase in the fair value of plan assets would have which of the following effects on the financial statements of the entity?
a. A decrease in accumulated other comprehensive income of the entity for the full amount of the increase in the value of the assets.
b. An increase in the assets of the entity.
c. An increase in accumulated other comprehensive income of the entity for the full amount of the increase in the value of the assets.
d. A decrease in the liabilities of the entity.
【正确答案】d
以上就是中公财经小编为大家整理的美国注册会计师考试FAR财务会计与报告模拟练习题，希望能对大家有所帮助，也预祝大家能尽早拿下USCPA证书。想了解更多USCPA相关资讯，请持续关注美国注册会计师考试网。
