各位小伙伴大家好，美國CPA考試共有三種題型：選擇題，案例分析題和寫作題，不同科目題型分配不同，為了幫助大家更好地備考，幫考網(wǎng)帶來了練習(xí)題供大家練習(xí)，幫助大家熟悉題型和積累答題經(jīng)驗(yàn)，具體內(nèi)容如下：

1.On both December 31, Year 1, ａｎｄ　December 31, Year 2, Kopp Co.\\\'s only marketable equity security had the same market value, which was below cost. Kopp considered the decline in value to be temporary in Year 1 but other than temporary in Year 2. At the end of both years the security was classified as an available-for-sale asset. Kopp could not exercise significant influence over the investee. What should be the effects of the determination that the decline was other than temporary on Kopp\\\'s Year 2 net available-for-sale assets ａｎｄ　net income?

a. No effect on both net available-for-sale assets ａｎｄ　net income.

b. No effect on net available-for-sale assets ａｎｄ　decrease in net income.

c. Decrease in both net available-for-sale assets ａｎｄ　net income.

d. Decrease in net available-for-sale assets ａｎｄ　no effect on net income.

答案：B

Explanation

Choice "b" is correct. In Year 1, the security would be written down to fair value. The unrealized holding loss would be reported in other comprehensive income. In Year 2, the unrealized holding loss would be removed from accumulated other comprehensive income ａｎｄ　recognized in earnings as a realized loss since the decline is classified as other than temporary in Year 2. This Year 2 entry has no effect on available-for-sale assets ａｎｄ　decreases net income by the amount of the realized loss.

Choice "a" is incorrect. In Year 2, the unrealized holding loss would be removed from accumulated other comprehensive income ａｎｄ　recognized in earnings as a realized loss.

Choice "d" is incorrect. In Year 1, the security would be written down to fair value. The unrealized holding loss would be reported in other comprehensive income. In Year 2, the unrealized loss would be removed from accumulated other comprehensive income ａｎｄ　recognized in earnings as a realized loss.

2.Choice "c" is incorrect. In Year 1, the security would be written down to fair value.

Which of the following statements concerning intranets is incorrect?

a. A firewall is needed to ensure that unauthorized Internet users cannot access an organization\\\'s intranet.

b. An intranet connects geographically separate LANs within an organization.

c. An intranet web browser is different from an Internet web browser.

d. In ｏｒｃｅｒto gain access to an intranet, a user generally must enter a password.

Explanation

Choice "c" is correct. The same web browser can be used fｏｒboth intranets ａｎｄ　the Internet making choice "c" an incorrect statement.

Choice "b" is incorrect because this statement is correct.

Choice "a" is incorrect because this statement is correct.

Choice "d" is incorrect because this statement is correct.

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