速看：美国注册会计师CPA考试练习题精选20

发布时间：2020-09-07

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各位小伙伴大家好，美国CPA考试共有三种题型：选择题，案例分析题和写作题，不同科目题型分配不同，为了帮助大家更好地备考，51题库考试学习网带来了练习题供大家练习，帮助大家熟悉题型和积累答题经验，具体内容如下：

1.cording to the FASB and IASB conceptual frameworks, the primary users of financial reports include all of the following, except:

a. Regulators.

b. Creditors.

c. Lenders.

d. Investors.

答案：A

Explanation

Choice "a" is correct. The FASB and IASB conceptual frameworks indicates that regulators are not considered to be primary users.

Choice "d" is incorrect. Investors are primary users.

Choice "b" is incorrect. Creditors are primary users.

Choice "c" is incorrect. Lenders are primary users.

2.cording to the FASB and IASB conceptual frameworks, useful information must exhibit the fundamental qualitative characteristics of:

a. Neutrality and verifiability.

b. Understandability and timeliness.

c. Faithful representation and relevance.

d. Comparability and materiality.

答案：C

Explanation

Choice "c" is correct. The fundamental qualitative characteristics of useful financial information are relevance and faithful representation.

Choice "d" is incorrect. Comparability is an enhancing qualitative characteristic. Materiality is a component of relevance, in addition to predictive value and confirming value.

Choice "b" is incorrect. Understandability and timeliness are enhancing qualitative characteristics of useful financial information.

Choice "a" is incorrect. Verifiability is an enhancing qualitative characteristic. Neutrality is a component of faithful representation.

2.A tax return preparer may disclose or use tax return information without the taxpayer\\'s consent to:

a.Accommodate the request of a financial institution that needs to determine the amount of taxpayer\\'s debt to it, to be forgiven.

b.Be evaluated by a quality or peer review.

c.Solicit additional nontax business.

d.Facilitate a supplier\\'s or lender\\'s credit evaluation of the taxpayer.

Explanation

Choice "b" is correct. A tax return preparer may disclose or use tax return information without the taxpayer\\'s consent to be evaluated by a quality or peer review.

Choices "d", "a", and "c" are incorrect. They would all require the taxpayer\\'s consent.

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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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