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好的学习方法加试题的练习,考试才能事半功倍。下面帮考网就给大家分享一些美国CPA考试BEC商业环境试题,备考的小伙伴赶紧来练习练习吧。
1.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
2.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
3.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
4.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
5.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
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AICPA考试用什么教材学习?:2020年AICPA考试用什么教材学习?在美国有数百种AICPA考试的辅导书籍或资料,Becker's CPA Review 教材和学习系统在美国已有50年以上历史,使用Becker教材通过美国注册会计师考试的人数是未使用该教材人数的两倍;75%的考试通过者、90%的一次通过者以及95%的高分区学员皆选用Becker教材。美国各地超过70多所大学院校选择Becker教材作为他们的课程。
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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