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.What is the underlying concept governing the recording of gain contingencies?
a. Relevance.
b. Consistency.
c. Reliability.
d. Conservatism.
答案：D
2.According to the FASB conceptual framework, which of the following attributes would not be used to measure inventory?
a.Present value of future cash flows.
b.Replacement cost.
c.Historical cost.
d.Net realizable value.
答案：A
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。
