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：
Gar Co. factored its receivables without recourse with Ross Bank. Gar received cash as a result of this transaction, which is best described as a:
a. Loan from Ross collateralized by Gar's accounts receivable.
b. Sale of Gar's accounts receivable to Ross, with the risk of uncollectible accounts transferred to Ross.
c. Sale of Gar's accounts receivable to Ross, with the risk of uncollectible accounts retained by Gar.
d. Loan from Ross to be repaid by the proceeds from Gar's accounts receivable.
【正确答案】b
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。
