各位小伙伴大家好，很多想要報(bào)考美國(guó)CPA考試的考生不知道該如何準(zhǔn)備全英文考試，為了幫助大家更好地備考，幫考網(wǎng)為大家?guī)?lái)了練習(xí)題供考生練習(xí)，幫助大家熟悉題目，具體內(nèi)容如下：

一、The calculation of depreciation is used in the determination of the net present value of an investment fｏｒwhich of the following reasons?

a. Depreciation represents a cash outflow that must be added back to net income.

b. The decline in the value of the investment should be reflected in the determination of net present value.

c. Depreciation adjusts the book value of the investment.

d. Depreciation increases cash flow by reducing income taxes.

【正確答案】c

二、A client wants to know how many years it will take before the accumulated cash flows from an investment exceed the initial investment， without taking the time value of money into account. Which of the following financial models should be used?

a. Discounted payback period.

b. Net present value.

c. Payback period.

d. Internal rate of return.

【正確答案】c

三、The trough of a business cycle is generally characterized by:

a. Shortages of essential raw materials ａｎｄ　rising costs.

b. Increasing purchasing power ａｎｄ　increasing capital investments.

c. Declining purchasing power ａｎｄ　unused productive capacity.

d. Unused productive capacity ａｎｄ　an unwillingness to risk investments.

【正確答案】d

四、Which of the following conditions is most true during a recession:

a. The natural rate of unemployment will increase dramatically.

b. Output (real GDP) will be increasing.

c. Actual output will exceed potential output.

d. Potential output will exceed actual output.

【正確答案】d

五、A recession can be caused by:

a. A decrease in aggregate demand.

b. An increase in aggregate demand.

c. Both "d" ａｎｄ　"a".

d. A decrease in aggregate supply.

【正確答案】c

六、Which of the following facts must be proven fｏｒa plaintiff to prevail in a common law negligent misrepresentation action?

a. The plaintiff justifiably relied on the misrepresentations.

b. The misrepresentations were in writing.

c. The defendant made the misrepresentations with a reckless disregard fｏｒthe truth.

d. The misrepresentations concerned opinion.

【正確答案】a

七、Green was adjudicated incompetent by a court having proper jurisdiction. Which of the following statements is correct regarding contracts subsequently entered into by Green?

a. All contracts are enforceable.

b. All contracts are voidable.

c. All contracts are void.

d. All contracts are valid.

【正確答案】c

八、Which of the following is an advantage of net present value modeling?

a. It is measured in time, not dollars.

b. It uses accrual basis, not cash basis accounting fｏｒa project.

c. It accounts fｏｒcompounding of returns.

d. It uses the accounting rate of return.

答案：c

九、Coldwell is using a constant growth dividend discount model to forecast the value of a share of common stock. Inherent in Coldwell\\'s assumptions is the idea that：

a. Stock price will grow at the same amount as the dividend.

b. Dividends will grow at a rate faster than the presumed discount rate.

c. Compounding growth is linear.

d. Stock price will grow at the same rate as the dividend.

【正確答案】d

十、The discount rate is determined in advance fｏｒwhich of the following capital budgeting techniques?

a. Payback.

b. Net present value.

c. Accounting rate of return.

d. Internal rate of return.

答案：b

十一、Which of the following costing methods provide(s) the added benefit of usefulness fｏｒexternal reporting purposes?

I. Variable.

II. Absorption.

a. Neither I nｏｒII.

b. II only.

c. I only.

d. Both I ａｎｄ　II.

【答案】b

十二、Which of the following costing methods will yield the lowest inventory value?

a. Process.

b. Variable.

c. Absorption.

d. Hybrid.

【答案】b

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