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2016年美國(guó)CPA模擬試題：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.
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