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2016年美國CPA模擬試題：Financial 10
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.
答案：D
Explanation
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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