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. Gar Co. factored its receivables without recourse with Ross Bank. Gar received cash as a result of this transaction, which is best described as a:
a.Sale of Gar's accounts receivable to Ross, with the risk of uncollectible accounts retained by Gar.
b.Loan from Ross to be repaid by the proceeds from Gar's accounts receivable.
c.Sale of Gar's accounts receivable to Ross, with the risk of uncollectible accounts transferred to Ross.
d.Loan from Ross collateralized by Gar's accounts receivable.
答案：C
2. On Merf's April 30, 1993, balance sheet a note receivable was reported as a noncurrent asset and its accrued interest for eight months was reported as a current asset. Which of the following terms would fit Merf's note receivable?
a.Principal and interest are due December 31, 1993.
b.Principal is due August 31, 1994, and interest is due August 31, 1993, and August 31, 1994.
c.Both principal and interest amounts are payable on December 31, 1993, and December 31, 1994.
d.Both principal and interest amounts are payable on August 31, 1993, and August 31, 1994.
答案：B
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。
