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：
On December 31, Year 1, Taylor, Inc. signed a binding agreement with a bank for the refinancing of an existing note payable scheduled to mature in February, Year 2. The terms of the refinancing included extending the maturity date of the note by three years. On January 15, Year 2, the note was refinanced. How should Taylor report the note payable in its December 31, Year 1, balance sheet?
a. A current liability.
b. A long-term liability.
c. A long-term note receivable.
d. A current note 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。
