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美国CPA模拟试题：Financial（5）
For governmental fund types, which item is considered the primary measurement focus?
a. Cash flows and balances.
b. Income determination.
c. Capital maintenance.
d. Current financial resources.
答案：D
Explanation
Choice "d" is correct. The governmental fund measurement focus is on current financial resources, the determination of financial position and changes in financial position (sources, uses, and balances of current financial resources), rather than on such proprietary objectives as net income determination, capitial maintenance or cash flows.
Choice "b" is incorrect. Income determination is a focus of proprietary funds.
Choice "c" is incorrect. Capital maintenance is the measurement focus used in proprietary funds.
Choice "a" is incorrect. Measurement of cash flows and balances is a focus of proprietary funds.
【我要纠错】 责任编辑：蓝色天空
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