新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
2016年美国CPA模拟试题：Financial 3
The primary purpose of a quasi-reorganization is to give a corporation the opportunity to：
a. Obtain relief from its creditors.
b. Eliminate a deficit in retained earnings.
c. Revalue understated assets to their fair values.
d. Distribute the stock of a newly-created subsidiary to its stockholders in exchange for part of their stock in the corporation.
答案：B
Explanation
Choice “b” is correct. The primary purpose of a quasi-reorganization is to eliminate a retained earnings deficit so that future earnings will be available for dividends rather than limited to offsetting the retained earnings deficit. ARB 43 Ch 1A para. 2
Choice “a” is incorrect. A quasi-reorganization is not related to debt relief.
Choice “c” is incorrect. A quasi-reorganization is not related to revaluing understated assets to their fair values.
Choice “d” is incorrect. A quasi-reorganization is not a treasury stock transaction.
【我要纠错】 责任编辑：小莹子
新用户扫码下载
京公网安备 11010802044457号