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美國(guó)CPA模擬試題：Financial（2）
The economic resources measurement focus and accrual basis of accounting would be most appropriate for which fund as used in the fund financial statements?
a. Permanent fund.
b. Internal service fund.
c. Capital projects fund.
d. General fund.
答案：B
Explanation
Choice "b" is correct. The internal service fund's fund financial statement would be prepared using an economic resources measurement focus and the accrual basis of accounting. The governmental funds, which include the general fund, permanent fund and capital projects fund, would be prepared using the current financial resources measurement focus and the modified accrual basis of accounting.
Choices "d", "a", and "c" are incorrect, per the explanation above.
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