美國CPA模擬試題：有價證券（一）

下載正保會計網校APP 訂閱最新報考消息

來源: 正保會計網校編輯： 2015/02/02 11:23:19　字體：大小

選課中心

書課題助力備考

選課中心

報考指南

報名考試全輔導

報考指南

備考資料

需要的都在這里

免費題庫

When the fair value of an investment in debt securities exceeds its amortized cost， how should each of the following debt securities be reported at the end of the year？

Debt securities classified as

Held-to-maturity　Available-for-sale

a. Fair value　Fair value

b. Amortized cost　Amortized cost

c. Fair value　Amortized cost

d. Amortized cost　Fair value

Explanation

Choice “d” is correct. Debt securities （bonds） classified as held-to-maturity are reported at amortized cost （that is， cost adjusted for amortization of premium or discount； approaches face value）。 Debt securities classified as available-for-sale are reported at fair value.

Choice “b” is incorrect. While amortized cost is the appropriate treatment for debt securities classified as held-to-maturity， this is not the correct treatment for securities classified as available-for-sale.

Choice “a” is incorrect. Fair value is not the appropriate treatment for debt securities classified as held-to-maturity.

Choice “c” is incorrect. Fair value is not the appropriate treatment for debt securities classified as held-to-maturity. Nor is amortized cost the appropriate treatment for debt securities classified as available-for-sale.

【我要糾錯】責任編輯：藍色天空