众所周知，USCPA考试是全英文作答，所以对于很多报考美国注册会计师的考生而言，尽快熟悉全英文的答题环境也是非常重要的，为了帮助大家更好的备考，帮考网为大家分享了美国注册会计师USCPA考试REG法规练习试题，详情如下：

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

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

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

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

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

答案：C

2、Which of the following sales should be reported as a capital gain?

a. Government bonds sold by an individual investor.

b. Real property subdivided ａｎｄ　sold by a dealer.

c. Sale of equipment.

d. Sale of inventory.

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 fｏｒthe purpose of influencing legislation pertaining to protection of animal rights.

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

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

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

答案：C

4、he alternative minimum tax (AMT) is computed as the:

a. The tentative AMT plus the regular tax.

b. Excess of the tentative AMT over the regular tax.

c. Lesser of the tentative AMT ｏｒthe regular tax.

d. Excess of the regular tax over the tentative AMT.

【正确答案】B

5、Easel Co. has elected to reimburse employees fｏｒbusiness expenses under a nonaccountable plan. Easel does not require employees to provide proof of expenses ａｎｄ　allows employees to keep any amount not spent. Under the plan, Mel, an Easel employee fｏｒa full year, gets $400 per month fｏｒbusiness automobile expenses. At the end of the year Mel informs Easel that the only business expense incurred was fｏｒbusiness mileage of 12,000 at a rate of 30 cents per mile, the IRS standard mileage rate at the time. Mel encloses a check fｏｒ$1,200 to refund the overpayment to Easel. What amount should be reported in Mel\'s gross income fｏｒthe year?

A.$3,600

B.$1,200

C.$4,800

D.$0

【正确答案】B

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