美国CPA考试BEC商业环境模拟试题(2020-08-13)

发布时间：2020-08-13

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1.Which of the following costing methods provide(s) the added benefit of usefulness for external reporting purposes?

I. Variable.

II. Absorption.

a. Neither I nor II.

b. II only.

c. I only.

d. Both I and II.

【答案】B

2.Which of the following costing methods will yield the lowest inventory value?

a. Process.

b. Variable.

c. Absorption.

d. Hybrid.

【答案】B

3.Breakeven analysis assumes that over the relevant range:

a. Total fixed costs are nonlinear

b. Total costs are unchanged

c. Unit variable costs are unchanged

d. Unit revenues are nonlinear

【答案】C

4.Jago Co. has 2 products that use the same manufacturing facilities and cannot be subcontracted. Each product has sufficient orders to utilize the entire manufacturing capacity. For short-run profit maximization, Jago should manufacture the product with the:

a. Greater contribution margin per hour of manufacturing capacity.

b. Greater gross profit per hour of manufacturing capacity.

c. Lower total manufacturing costs for the manufacturing capacity.

d. Lower total variable manufacturing costs for the manufacturing capacity.

【答案】A

5.The Sarbanes-Oxley Act of 2002 requires that one or more members of the audit committee be a financial expert and that the financial reports disclose:

a. The name of the Board member(s) serving as financial expert(s).

b. Certification of independence of the financial expert.

c. The existence of financial expert(s) on the audit committee or the reasons why the audit committee does not have a financial expert.

d. Confirmation of the audit opinion by the financial expert.

【答案】C

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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