各位小伙伴大家好，很多想要報考美國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)砹司毩?xí)題供考生練習(xí)，幫助大家熟悉題目，具體內(nèi)容如下：

一、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

二、.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. Fｏｒshort-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 fｏｒthe manufacturing capacity.

d. Lower total variable manufacturing costs fｏｒthe manufacturing capacity.

【答案】a

三、The Sarbanes-Oxley Act of 2002 requires that one ｏｒmore 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 ｏｒthe reasons why the audit committee does not have a financial expert.

d. Confirmation of the audit opinion by the financial expert.

【答案】c

四、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

五、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

六、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

七、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

八、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

九、Advantages of a ｄａｔａｂａｓｅ management system (DBMS) include:

I. Reduced data redundancy ａｎｄ　inconsistencies.

II. Inability to expａｎｄ　data fields without affecting application programs.

III. Data accessibility increases the timeliness, effectiveness, ａｎｄ　availability of information.

a. I, II, ａｎｄ　III.

b. I ａｎｄ　III.

c. I ａｎｄ　II.

d. II ａｎｄ　III.

答案：b

十、Which of the following statements is true regarding extranets:

a. Are extra intranets that that are used as backup intranets in emergency situations.

b. Are software programs used to monitｏｒan organization\\'s intranet activity.

c. Allow individuals from outside of an organization to enter certain areas of a private intranet.

d. Are an area of an organization\\'s intranet that may be accessed by anyone from the Internet.

答案：c

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