美国USCPA协会2012年真题举例
美国USCPA协会每年都会公布少量真题，供考生研究和练习，尽管题量很少，不过由于是真题，历来非常受到考生的欢迎，2012年的真题现已公布，先给一个例子：
2012 USCPA Newly Released Questions – Financial
需要指出的是，这些真题一旦对外公布就不再作为考试用题，不过由于考试用题的题库仍会有非常多类似的题目存在，所以参考价值仍然是非常大的。
1.
A transaction that is unusual in nature or infrequent in occurrence should be reported as a(an):
a. Component of income from continuing operations, net of applicable income taxes.
b. Extraordinary item, net of applicable income taxes.
c. Component of income from continuing operations, but not net of applicable income taxes.
d. Extraordinary item, but not net of applicable income taxes.
Solution:
Choice c is correct. Items of income or loss that are either unusual OR infrequent are not extraordinary.
These items should be reported as part of income from continuing operations and not net of tax.
Choice a is incorrect. Items reported as part of continuing operations are not reported net of income taxes.
Choice b is incorrect. Items that are either unusual or infrequent are not extraordinary. Under U.S.
GAAP, an extraordinary item is one that is both unusual in nature and infrequent in occurrence.
Choice d is incorrect. Items that are either unusual or infrequent are not extraordinary. Under U.S.
GAAP, an extraordinary item is one that is both unusual in nature and infrequent in occurrence.
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