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报考2020年美国注册会计师考试的小伙伴们,大家都有在认真备考吗?为了帮助大家更好的备考,下面帮考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吧。
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
以上是本次帮考网分享给大家的USCPA考试试题,备考的小伙伴抓紧时间练习一下吧。欲了解更多关于USCPA考试的试题,敬请关注帮考网!
2020年美国CPA考哪些科目?:2020年美国CPA考哪些科目?2020年美国CPA考试科目有:FAR财务会计与报告,AUD审计与鉴证,REG法规,BEC商业环境与理论。共有3种考试题型:分别是选择题,案例分析题,写作题。不同科目题型分配不同,FAR,AUD,REG都是有50%的选择题和50%的案例分析题组成,另外BEC还有个写作题,其BEC题型是由50%的选择+35%的案例分析+15%的写作题组成。
2020年AICPA考试多少分合格?:2020年AICPA考试多少分合格?美国注册会计师一共有4门科目,分别是财务会计与报告FAR,商业环境与理论BEC,法律法规REG,审计与鉴证AUD,成绩合格分数线均为75分,单科满分为99分。AICPA已经通过的考试科目单科成绩有效期是18个月,考生必须在通过一门科目后的18个月内考过剩余科目,否则已通过考试成绩也会被作废。
2020年AICPA考试预约考试后多久收到NTS准考证?:2020年AICPA考试预约考试后多久收到NTS准考证?NTS大约需要二到八周才能到达。在大多数州,一旦你收到NTS,它的有效期为六个月,你可以一次申请多个考试科目部分。当你重新申请时,收到你的NTS通常只需要1-2周时间。中国考生申请考试一般需要2-3个月的时间,取得NTS后,建议考生在考前45天去预约考试日期,以确保能参加考试。
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