美国CPA考试BEC商业环境历年真题精选及详细解析1107-83

美国CPA考试《审计与鉴证》历年真题精选及详细解析1107-80

美国CPA考试《审计与鉴证》历年真题精选及详细解析1107-80Which of the following best describes the auditor's responsibility with respect to fair values?a. The auditor should obtain sufficient appropriate audit evidence to provide reasonable assurance that fair value measurements and disclosures are in conformity with GAAP.b. The auditor should determine whether management has the intent and ability to carry out courses of action that may affect fair values.c. The auditor should make fair value measurements and disclosures in accordance with GAAP and should identify and support any significant assumptions used.d. The auditor should assess the risk of material misstatement of fair value measurements.答案：AExplanationChoice "a" is correct. The auditor's overall responsibility is to obtain sufficient appropriate audit evidence to provide reasonable assurance that fair value measurements and disclosures are in conformity with GAAP.Choice "b" is incorrect. While it is true that the auditor should determine whether management has the intent and ability to carry out courses of action that may affect fair values, this is just one part of evaluating fair value measurements and not the best description of the auditor's overall responsibility.Choice "d" is incorrect. While it is true that the auditor should assess the risk of material misstatement of fair value measurements, this is done to determine the nature, timing, and extent of audit procedures. It is not the best representation of the auditor's overall responsibility.Choice "c" is incorrect. Management (and not the auditor)should make fair value measurements and disclosures in accordance with GAAP and should identify and support any significant assumptions used.。

美国CPA考试历年真题精选及详细解析1108-27

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 auditcommittee financial expert?
美国CPA考试历年真题精选及详细解析1108-27
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
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. When production equals sales, absorption costing income is greater than variable costing income.

美国CPA考试历年真题精选及详细解析1108-71

b. Examine business operations.
c. Make reasonable inquiries when taxpayer information appears incorrect.
d. Copy all underlying documents.
答案：C
4.Stone engaged Parker to perform personal services for $1,000 a month for a period of 3 months. The contract was entered into orally on August 1, year 1, and performance was to commence on January 1, year 2. On September 15, year 1, Parker anticipatorily repudiated the contract. As a result, Stone can
答案：C
2.A tax return preparer is subject to a penalty for knowingly or recklessly disclosing corporate return information, if the disclosure is made:
a. To enable the tax processor to electronically compute the taxpayer\'s liability.
答案：C
5.An instrument that is otherwise negotiable on its face states “Pay to Jenny Larson.” Which of the following statements is (are) correct?

美国CPA考试历年真题精选及详细解析1108-23

c. Serving on at least one other issuer\'s audit committee or disclosure committee of the board of directors.
d. Actively supervising a principal financial officer or principal accounting officer.
c. To increase the proportion of smaller-value items in the sample.
d. To identify zero and negative balances.
答案：a
3. An auditor who is unable to form an opinion on a new client\'s opening inventory balances may issue anunmodified opinion on the current year\'s:
a. Income statement only.
b. Statement of cash flows only.
c. Statement of shareholders\' equity only.
d. Balance sheet only.
答案：d
4. A person identified as an audit committee financial expert of an issuer generally must have acquired the attributes of a financial expert through any of the following experiences, except:

美国CPA考试《审计与鉴证》历年真题精选及详细解析1107-80

美国CPA考试《审计与鉴证》历年真题精选及详细解析1107-80Which of the following best describes the auditor's responsibility with respect to fair values?a. The auditor should obtain sufficient appropriate audit evidence to provide reasonable assurance that fair value measurements and disclosures are in conformity with GAAP.b. The auditor should determine whether management has the intent and ability to carry out courses of action that may affect fair values.c. The auditor should make fair value measurements and disclosures in accordance with GAAP and should identify and support any significant assumptions used.d. The auditor should assess the risk of material misstatement of fair value measurements.答案：AExplanationChoice "a" is correct. The auditor's overall responsibility is to obtain sufficient appropriate audit evidence to provide reasonable assurance that fair value measurements and disclosures are in conformity with GAAP.Choice "b" is incorrect. While it is true that the auditor should determine whether management has the intent and ability to carry out courses of action that may affect fair values, this is just one part of evaluating fair value measurements and not the best description of the auditor's overall responsibility.Choice "d" is incorrect. While it is true that the auditor should assess the risk of material misstatement of fair value measurements, this is done to determine the nature, timing, and extent of audit procedures. It is not the best representation of the auditor's overall responsibility.Choice "c" is incorrect. Management (and not the auditor)。

2018年历年商务英语考试BEC中级完形填空真题含解释word版本 (3页)

本文部分内容来自网络整理，本司不为其真实性负责，如有异议或侵权请及时联系，本司将立即删除！== 本文为word格式，下载后可方便编辑和修改！ ==历年商务英语考试BEC中级完形填空真题含解释Read the article below about the changing role of humanresources departments.The best person for the jobEmployees can make a business succeed or fail, so the people who choose themhave a vital role to play.Employees are a company’s new ideas, its public face and its main asset. Hiring the right people is therefore a significant factor in a company’s success.(0) G If the human resources department makes mistakes with hiring, keeping and dismissing staff, a business can disappear overnight. Many companies now realise that recruiting the best recruiters is the key to success.Sarah Choi, Head of HR at Enco pic, believes that thinking commercially is a key quality in HR. Every decision an HR manager makes needs to be relevant to advancing the business.(8) ...C.....That’s no longer the case. HR managers have to think more strategically these days. They continually need to think about the impact of their decisions on the bottom line. (9).....F... For example,a chief executive will expect the HR department to advise on everything from the headcount to whether to proceed with an acquisition.Why do people go into HR in the first place? Choi has a ready answer. I think most people in the profession are attracted by along-term goal.(10)....D......Nothing happens in the company which isn’t affected by or doesn’t impact on its emplo yees, so the HR department is a crucialpart of any business.Not all operational managers agree. An informal survey of attitudes to HR departments that was carried out last year by a leading business journal received comments such as "What do they actually contribute?"(11).....A..... As Choi points out, salarieshave never been higher and, in addition, HR managers often receive substantial annual bonuses.Despite the financial rewards, HR managers often feel undervalued, and this is a major reason for many leaving theirjobs.(12)...E......However, a lack of training and development is a more significant factor. These days, good professional development opportunities are considered an essential part of an attractive package,Choi explains.A But rising levels of remuneration demonstrate that the profession’s growing importance is widely recognised.B At one time, a professional qualification was required in order to progress to the top of HR.C Other departments and senior executives used to see HR managers as having a purely administrative role.D Since it’s one of the few areas where you can see the whole operation, it can lead to aninfluential role on the board.E Being seen as someone who just ticks off other people’s leave and sick days does not help build a sense of loyalty.F They therefore need to be competent in many aspects of a company’s operations.G On the other hand, recruiting the wrong staff can lead to disaster.答案：这篇文章的标题有些misleading，“The best people for the job”，还以为是招人的标准。

美国CPA考试历年真题精选及详细解析1108-8

美国CPA考试历年真题精选及详细解析1108-8
Smith, a single individual, made the following charitable contributions during the current year. Smith’s adjusted gross income is $60,000.
Choice "c" is incorrect. This choice includes all three contributions. It erroneously includes the artwork at its fair market value as well as including the donation to the needy family, which is not a deductible donation.
Contribution to a needy family 1,000
What amount should Smith deduct as a charitable contribution?
a. $5,000
b. $8,000
c. $9,000
d. $7,000
anation
Choice "d" is correct. This question is asking for the actual deduction and requires the candidate to determine which items are deductible charitable contributions. The $5,000 donation to the church is allowable. The artwork donated to the local art museum is deductible to its basis, $2,000. Although it is appreciated property, Smith held the property for only four months, making it short-term capital gain property. Donations of short-term capital gain property are deductible to the donor to the extent of his/her adjusted basis. The contribution to a needy family is not a deductible contribution, as it was not made to a qualifying organization.

bec真题第五套答案解析

bec真题第五套答案解析BEC真题第五套答案解析随着全球化进程的不断加速，商务英语对于企业和职场人士来说，变得越来越重要。

其考试之一就是商务英语高级证书(BusinessEnglish Certificate, 简称BEC)。

BEC真题第五套是该证书的一套典型试卷，下面我们将对其答案进行解析。

第一部分：听力(共三篇)对于许多考生来说，BEC考试的听力部分是最具挑战性的环节之一。

本套真题的听力部分共有三篇，涉及到了不同的商务场景和语境。

下面我们将分别分析每一篇的答案。

第一篇：公司订购产品这篇听力材料主要讲述了一家公司对某种产品的订购情况。

考生需要仔细倾听对话，提取关键信息，包括产品名称、数量、价格以及付款方式等。

答案如下：1. Pena Ltd2. 1003. $80,0004. Overdraft facility第二篇：公司项目合作这篇听力材料主要向考生介绍了两家公司在某个项目上的合作情况。

考生需要注意双方之间的合作内容，包括分享资源、分工和计划等。

答案如下：5. Help distribute new products and services6. Sharing resources7. Production and marketing campaigns8. Publicity material第三篇：公司业绩分析这篇听力材料主要涉及的是一家公司的业绩分析。

考生需要了解公司的销售额、利润和市场份额等数据，以及针对业绩问题的建议和解决方案。

答案如下：9. £12 million10. 25%11. Advertising campaign12. Relaunch the product第二部分：阅读(共三篇)BEC考试的阅读部分要求考生阅读并理解商务英语材料。

本套真题的阅读部分共有三篇，涉及到了商务领域的不同主题。

下面我们将分别分析每一篇的答案。

第一篇：公司协议这篇阅读材料主要介绍了一份公司间的合作协议。

美国CPA考试历年真题精选及详细解析1108-37

Choice "b" is incorrect. The attainment of the proper balance between professional experience and formal education is related to the training and proficiency requirement rather than to the requirement of due care.
b. The lead and concurring partners are subject to a five year time out period.
c. All audit partners must rotate off the audit engagement after five years.
d. Other audit partners are subject to a two year time out period.
答案：C
Explanation
Choice "c" is correct. This statement is incorrect. Under the SEC\\'s rules, the lead and concurring partner must rotate off the engagement after five years and other audit partners must rotate after seven years. (Note that the IFAC Code of Ethics requires that the lead and engagement quality review partners on public company audits rotate after no more than seven years.)

美国CPA考试REG法规历年真题精选及详细解析1108-2

d.All "feeder" organizations, primarily conducting business for profit, but distributing 100% of their profits to organizations exempt from income tax.
答案：C
4.A tax return preparer is subject to a penalty for knowingly or recklessly disclosing corporate return information, if the disclosure is made:
a. To enable the tax processor to electronically compute the taxpayer\'s liability.
D. I, II, and III.
答案：A
3.Which one of the following types of organizations qualifies asan organization exempt from income tax?
a.An "action" organization established for the purpose of influencing legislation pertaining to protection of animal rights.
答案：C
2.An instrument that is otherwise negotiable on its face states “Pay to Jenny Larson.” Which of the following statements is (are) correct?

bec考试题目及答案

bec考试题目及答案BEC考试题目及答案1. 阅读下列商务邮件，判断邮件中提到的问题，并选择正确的答案。

邮件内容：Dear Mr. Smith,I hope this email finds you well. I am writing to inform you that we have encountered a delay in the shipment of the products you ordered. The original expected delivery date was 15th April, but due to unforeseen circumstances, we are now estimating a new delivery date of 20th April. We apologizefor any inconvenience this may cause and will keep you updated on the progress.Best regards,John Doe问题：邮件中提到的产品原定的交货日期是什么时候？A. 10th AprilB. 15th AprilC. 20th AprilD. 25th April答案：B2. 听以下对话，选择正确的答案。

对话内容：Speaker 1: I heard that the new marketing campaign is doingreally well. Have you seen the latest sales figures?Speaker 2: Yes, I have. The sales have increased by 20% since the campaign started.问题：新营销活动开始后，销售额增加了多少？A. 10%B. 15%C. 20%D. 25%答案：C3. 根据以下图表，选择正确的答案。

美国CPA考试历年真题精选及详细解析1108-17

Choice "b" is incorrect. The auditor may apply acceptable alternative procedures to audit inventory.
Choice "d" is incorrect. The auditor can accept the engagement and obtain an understanding of the client\\'s operations and industry after acceptance.
2.Which of the following auditor concerns most likely could be so serious that the auditor concludes that a financial statement audit cannot be performed?
a.Management is dominated by one person who is also the majority stockholder.
b.Management fails to modifges in information technology.
Explanation
Choice "c" is correct. Intentional misapplication of accounting principles would indicate that management lacks integrity and as a result, the auditor might conclude that a financial statement audit cannot be performed.

美国会计cpa考试题库及答案

美国会计cpa考试题库及答案美国注册会计师（CPA）考试是一项专业资格认证，它涵盖了广泛的会计、审计、税务和业务知识。

以下是模拟的CPA考试题库及答案，供考生练习之用。

一、选择题1. 根据美国通用会计准则（GAAP），下列哪项不是资产的定义？A. 预期会给企业带来经济利益的资源B. 企业拥有或控制的资源C. 企业未来可能获得的资源D. 没有实物形态的资源答案：C2. 在编制财务报表时，以下哪项不是现金流量表的主要组成部分？A. 经营活动产生的现金流量B. 投资活动产生的现金流量C. 筹资活动产生的现金流量D. 股东权益变动表答案：D3. 以下哪个不是财务报表审计的目标？A. 表达对财务报表是否公允呈现的意见B. 确定财务报表是否符合特定的财务报告框架C. 确保财务报表完全无误D. 向利益相关者提供合理保证答案：C二、判断题1. 根据美国会计准则，存货的计量通常采用先进先出法（FIFO）。

答案：错误（注：先进先出法是常用的存货计量方法之一，但并非唯一方法，还有加权平均法等。

）2. 企业在编制合并财务报表时，需要将所有子公司的财务数据合并。

答案：错误（注：只有控制的子公司才需要合并财务数据。

）3. 会计政策变更必须在财务报表附注中披露。

答案：正确三、简答题1. 简述美国注册会计师（CPA）在进行审计时，如何确定审计证据的充分性和适当性？答案：在进行审计时，CPA首先需要评估审计证据的充分性，即证据的数量是否足够支持审计结论。

其次，需要评估审计证据的适当性，包括证据的相关性和可靠性。

审计证据的收集可以通过检查、观察、询问和重新计算等多种方式进行。

CPA需要根据审计目标和风险评估来确定需要收集的证据类型和数量。

2. 解释什么是“持续经营假设”以及它在编制财务报表时的重要性。

答案：持续经营假设是指在编制财务报表时，假设企业将无限期地继续其经营活动，除非有明确的证据表明企业无法继续经营。

这一假设对于财务报表的编制至关重要，因为它决定了资产和负债的评估基础，如折旧、摊销和长期债务的偿还等。

美国CPA考试历年真题精选及详细解析1108-49

b.Examine business operations.
c.Make reasonable inquiries when taxpayer information appears incorrect.
d.Copy all underlying documents.
【正确答案】c
六、Which one of the following types of organizations qualifies as an organization exempt from income tax?
美国CPA考试历年真题精选及详细解析1108-49
一、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.
a.$3,600
b.$1,200
c.$4,800
d.$0
【正确答案】b
三、The self-employment tax is:
a.Fully deductible as an itemized deduction.
b.One-half deductible from gross income in arriving at adjusted gross income .
a.An "action" organization established for the purpose of influencing legislation pertaining to protection of animal rights.

美国CPA考试历年真题精选及详细解析1108-54

a.Audit committee.
b.Underwriter of securities.
c.Senior management.
d.Independent auditor.
答案：d
3.An auditor\'s report on financial statements prepared on the cash receipts and disbursements basis of accounting should include all of the following,except:
美国CPA考试历年真题精选及详细解析1108-54
1. Which of the following statements is correct concerning materiality in a financial statement audit?
a. The auditor\'s materiality judgments generally involve quantitative, but not qualitative, considerations.
d. Analytical procedures performed during an audit\'s review stage usually decrease materiality levels.
答案：b
fort letters ordinarily are signed by the client\'s:
d.Letters for underwriters usually are included in the registration statement accompanying a prospectus.

美国CPA考试BEC商业环境历年真题精选及详细解析1107-81

美国CPA考试BEC商业环境历年真题精选及详细解析1107-81
1. The primary benefit of having a financial expert on a company\'s audit committee is:
a.The financial expert certifies compliance with SEC requirements and thereby reduces audit fees.
b.The expert designation conveys a higher level of due diligence on the expert and shields audit committee members and the corporation from most liabilities.
答案：C
2. A company that retains a CPA with the appropriate knowledge, skills and abilities to prepare timely and effective financial reporting is applying the ideas from which principle of effective internal control over financial reporting?
a.Accountability.
b.Management philosophy and operating style.
c.Integrity and ethical values.
d.Financial reporting competencies.
答案：D

美国注册管理会计师 CMA P2 -100道试题及解析 (10)

1、Fortune公司最近的财务报表摘要如下：有价证券$10,000应收账款60,000存货5,000物料5,000应付账款40,000应付短期负债10,000应计项5,000Fortune的净运营资本是多少？A、$45,000B、$35,000C、$50,000D、$80,000试题解析：净营运资本=流动资产–流动负债流动资产= (有价证券) + (应收账款) + (存货) + (物料) = $10,000 + $60,000 + $25,000 + $5,000 = $100,000流动负债= (应付账款) + (短期负债) + (应计) = $40,000 + $10,000 + $5,000 = $55,000净营运资本= $100,000 –$55,000 = $45,0002、一个企业使用以下的模型来确定最优的平均现金余额Q = [2(年度现金支出)（销售国库券的成本）/利率]的平方根增加以下哪项将导致最优现金余额的减少?A、现金流出的不确定性B、证券交易的成本C、有价证券的回报D、每年需要的现金试题解析：有价证券的回报是利率的一部分，也就是公式的分母。

因此，回报的增加将降低最优的现金余额。

3、Rolling Stone是一家娱乐售票服务公司，现在在考虑下列加速公司现金流动的方法：? 保险箱收款系统（lock-box system）。

其成本是170家银行每月每家花费$25，而将每月节省利息$5,240。

? 汇票。

汇票可以用来支付票据退款，每个月有4,000退款，而每张汇票的成本为$2.00，这样每个月可以节约利息$6,500。

? 银行应收未收票据。

银行应收未收票据可以用作每月开出的$1,000,000支票。

银行将为这项服务计征收2%的费用，但公司将因此额外获得$22,000。

? 电子划拨。

超过$25,000的项目都将通过电子划拨，大概每月会完成700笔这种项目，每笔成本为$18，这样每月会增加利息收入$14,000。

美国CPA考试历年真题精选及详细解析1108-36

答案：B
Explanation
Choice "b" is correct. Independence of a member is impaired if the CPA\\'s spouse is employed by the client in a position which is audit-sensitive. Examples of positions that are audit-sensitive include cashier, internal auditor, accounting supervisor, purchasing agent, or inventory warehouse supervisor.
c. Acting as an honorary trustee for a not-for-profit organization client.
d. Obtaining a collateralized automobile loan from a financial institution08-36
1.According to the standards of the profession, which of the following circumstances will prevent a CPA performing audit engagements from being independent?
Choice "d" is incorrect. The following types of loans do not impair independence:
1. Automobile loans,
2. Loans of the surrender value under terms of an insurance policy,

BEC真题解析2

BEC真题解析T1Part 1这篇文章讲的是培训（coaching）的作用。

培训对一个公司的发展和员工的成长都是至关重要的。

文章的内容比较泛，但是题目的答案比较明显。

第一题，教练和员工之间的接触不能解决工作中的所有困难。

答案是C 段的这么一句：In theory, the coaching relationship should provide answers to every problem, but in practice it falls short of this.理论上，培训可以提供所有问题的答案。

但是实践中达不到这样。

Fall short of 是关键词。

第二题，讨论某些情况如果再度出现的话怎么样可以处理的更好。

答案是A 段的这么一句：analysing how they were managed and how they might be dealt with more effectively on subsequent occasions.分析应该如何进行处理并且在接下来的情况下怎样可以处理的更有效。

这里的dealt with more effectively 对应于题干中的better handled，on subsequent occasions.也就是occur again。

第三题，教练鼓励员工将所学应用到日常的工作中。

答案是B 段的这么一句：helps individuals to use formally learnt knowledge in day-to-day work and management situations.帮助个人将学到的正式知识用在日常工作和管理情况下。

这里的day-to-day work and managementsituations 就是题干中的routine work situations，what has been taught 也就是formally learnt knowledge。