查看：美国注册会计师考试BEC商业环境练习题02

发布时间：2020-08-30

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各位小伙伴大家好，很多想要报考美国CPA考试的考生不知道该如何准备全英文考试，为了帮助大家更好地备考，51题库考试学习网为大家带来了练习题供考生练习，帮助大家熟悉题目，具体内容如下：

一、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

二、.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

三、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

四、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

五、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

六、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

七、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

八、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

九、Advantages of a database management system (DBMS) include:

I. Reduced data redundancy and inconsistencies.

II. Inability to expand data fields without affecting application programs.

III. Data accessibility increases the timeliness, effectiveness, and availability of information.

a. I, II, and III.

b. I and III.

c. I and II.

d. II and III.

答案：b

十、Which of the following statements is true regarding extranets:

a. Are extra intranets that that are used as backup intranets in emergency situations.

b. Are software programs used to monitor an organization\'s intranet activity.

c. Allow individuals from outside of an organization to enter certain areas of a private intranet.

d. Are an area of an organization\'s intranet that may be accessed by anyone from the Internet.

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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