美国CPA考试REG法规模拟试题(2020-08-13)

发布时间：2020-08-13

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备考2020年美国CPA考试的小伙伴赶紧来围观，51题库考试学习网为大家准备了美国CPA考试REG法规模拟试题，以供小伙伴们备考练习。

1.Stone engaged Parker to perform personal services for $1,000 a month for a period of 3 months. The contract was entered into orally on August 1, year 1, and performance was to commence on January 1, year 2. On September 15, year 1, Parker anticipatorily repudiated the contract. As a result, Stone can

A. Obtain specific performance.

B. Not assign her rights to damages under the contract to a third party.

C. Be relieved from payment for the contract.

D. Not enforce the contract against Parker since the contract is oral.

答案：C

2.An instrument that is otherwise negotiable on its face states “Pay to Jenny Larson.” Which of the following statements is (are) correct?

I. It is negotiable if it is a check.

II. It is negotiable if it is a draft drawn on a corporation.

III. It is negotiable if it is a promissory note.

A. I only.

B. I and II only.

C. II and III only.

D. I, II, and III.

答案：A

3.Which one of the following types of organizations qualifies as an organization exempt from income tax?

a.An "action" organization established for the purpose of influencing legislation pertaining to protection of animal rights.

b.An organization whose purpose is to foster national or international amateur sports competition by providing athletic facilities and equipment.

c.A social club organized and operated exclusively for the pleasure and recreation of its members, supported solely by membership fees, dues, and assessments.

d.All "feeder" organizations, primarily conducting business for profit, but distributing 100% of their profits to organizations exempt from income tax.

答案：C

4.A tax return preparer is subject to a penalty for knowingly or recklessly disclosing corporate return information, if the disclosure is made:

a. To enable the tax processor to electronically compute the taxpayer\'s liability.

b. To enable a third party to solicit business from the taxpayer.

c. Under an administrative order by a state agency that registers tax return preparers.

d. For peer review.

答案：B

5.A tax return preparer is subject to a penalty for knowingly or recklessly disclosing corporate return information, if the disclosure is made:

a. To enable the tax processor to electronically compute the taxpayer\'s liability.

b. To enable a third party to solicit business from the taxpayer.

c. Under an administrative order by a state agency that registers tax return preparers.

d. For peer review.

答案：B

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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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