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USCPA精选习题7
天才始于勤奋，没有人能随随便便成功，坚持学习、认真备考才是顺利通过USCPA考试的必经之路。正保会计网校为大家整理了习题，希望大家利用好这些内容，能够在有限的时间内提高自己成绩。
Financial information provided in general purpose financial reports does not include information about：
a. The claims against the entity.
b. How effectively and efficiently the entity's governing board has discharged its responsibility to use the entity's resources.
c. The resources of the entity.
d. How effectively and efficiently the entity's shareholders' have discharged their responsibility to use the entity's resources.
【正确答案】a
【答案解析】
Choice “d” is correct. Shareholders do not have a responsibility （or a right） to use the entity's resources.
Choices “c”, “a”, and “b” are incorrect. Financial information provided in general purpose financial reports should include information about the resources of the entity, the claims against the entity, and how effectively and efficiently the entity's management and governing board have discharged their responsibilities to use the entity's resources.
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