美國CPA模擬試題：Financial（1）

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來源: 正保會計網(wǎng)校編輯： 2015/10/23 11:21:19　字體：大小

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In complying with GASB #34, a government will present separate fund financial statements for its governmental and proprietary funds. The purpose of this presentation is to:

a. Report additional and detailed information about the primary government.

b. Demonstrate compliance with legal, regulatory or other budgetary compliance features of the government's administration of its finances.

c. Document the prioritization of general revenue allocations.

d. Provide internal transfer pricing data regarding individual internal service funds.

答案：A

Explanation

Rule: Separate fund financial statements should be presented for governmental and proprietary funds to report additional and detailed information about the primary government.

Choice "a" is correct. Fund financial statements are displayed to report additional and detailed information about the primary government.

Choice "b" is incorrect. Budget comparisons are presented as required supplementary information, not in the fund financial statements.

Choice "d" is incorrect. Internal service funds are presented in summary in the fund financial statements.

Choice "c" is incorrect. Prioritization of general revenue distributions is displayed in the statement of activities in the government-wide financial statements.

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