很多想要报考AUSCPA考试的考生，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USCPA模拟试题：FAR财务会计与报告，详情如下：
1. Which of the following methods of determining bad debt expense does not properly match expense against revenue?
a.Charging bad debts with a percentage of accounts receivable under the allowance method.
b.Charging bad debts as accounts are written off as uncollectible.
c.Charging bad debts with an amount derived from aging accounts receivable under the allowance method.
d.Charging bad debts with a percentage of sales under the allowance method.
答案：B
2.According to the FASB and IASB conceptual frameworks, useful information must exhibit the fundamental qualitative characteristics of:
a. Neutrality and verifiability.
b. Comparability and materiality.
c. Faithful representation and relevance.
d. Understandability and timeliness.
答案：C
以上就是中公财经小编为大整理的USCPA模拟试题：FAR财务会计与报告，希望能对大家有所帮助，也预祝大家能尽早拿下USCPA证书。
