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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备考美国注册会计师考试，好的学习方法很重要，但是练习也很重要，下面51题库考试学习网就给大家分享一些，USCPA考试BEC商业环境模拟试题，备考的小伙伴赶紧来练练手吧。

1.Which of the following statements is correct regarding the difference between the absorption costing and variable costing methods?

a. When production equals sales, absorption costing income is less than variable costing income.

b. When production is less than sales, absorption costing income is greater than variable costing income.

c. When production equals sales, absorption costing income is greater than variable costing income.

d. When production is greater than sales, absorption costing income is greater than variable costing income.

【答案】D

2.According to the Committee of Sponsoring Organizations (COSO) of the Treadway Commission, which of the following components of the internal control integrated framework addresses an entity\'s timely reporting of identified internal control deficiencies?

a. Information and communication.

b. Control environment.

c. Control activities.

d. Monitoring.

【答案】D

3.According to the Sarbanes-Oxley Act of 2002, which of the following statements is correct regarding an issuer\'s audit committee financial expert?

a. The audit committee financial expert must be the issuer\'s audit committee chairperson to enhance internal control.

b. If an issuer does not have an audit committee financial expert, the issuer must disclose the reason why the role is not filled.

c. The issuer\'s current outside CPA firm\'s audit partner must be the audit committee financial expert.

d. The issuer must fill the role with an individual who has experience in the issuer\'s industry.

【答案】B

4.According to the Committee of Sponsoring Organizations (COSO) of the Treadway Commission, which of the following components of enterprise risk management addresses an entity\'s assignment of authority and responsibility?

a. Monitoring.

b. Information and communication.

c. Internal environment.

d. Control activities.

【答案】C

5.According to the Committee of Sponsoring Organizations (COSO) of the Treadway Commission, which of the following components of enterprise risk management addresses an entity\'s reporting deficiencies?

a. Event identification.

b. Internal environment.

c. Control activities.

d. Monitoring.

【答案】D

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