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.According to the FASB and IASB conceptual frameworks, the objective of general purpose financial reporting is to:
a.Report on how effectively and efficiently management has used the entity's resources.
b.Provide financial information that is useful to primary users.
c.Comply with the need for conservatism.
d.Comply with generally accepted accounting principles.
答案：B
2.If the payment of employees' compensation for future absences is probable, the amount can be reasonably estimated, and the obligation relates to rights that accumulate, the compensation should be:
a. Accrued if attributable to employees' services already rendered.
b. Accrued if attributable to employees' services not already rendered.
c. Recognized when paid.
d. Accrued if attributable to employees' services whether already rendered or not.
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。
