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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
以上就是本次帮考网带给大家的内容,希望可以帮助到备考的小伙伴。如果大家想了解更多关于美国注册会计师考试的试题,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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