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. Gains and losses from changes in the fair value of a derivative designated and qualified as a fair value hedge should be:
a. Recognized as a component of other comprehensive income in the period in which the fair value of the derivative changes.
b. Recognized in current net income in the period in which the fair value of the derivative changes.
c. Disregarded until the derivative is settled.
d. Recognized as a deferred debit or deferred credit in the balance sheet until the derivative is settled.
答案：a
2.North Corp. has an employee benefit plan for compensated absences that gives employees 10 paid vacation days and 10 paid sick days. Both vacation and sick days can be carried over indefinitely. Employees can elect to receive payment in lieu of vacation days; however, no payment is given for sick days not taken. At December 31, North's unadjusted balance of liability for compensated absences was $21,000. North estimated that there were 150 vacation days and 75 sick days available at December 31. North's employees earn an average of $100 per day. In its December 31 balance sheet, what amount of liability for compensated absences is North required to report?
a. $21,000
b. $22,500
c. $36,000
d. $15,000
答案：D
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。
