美国CPA考试历年真题精选及详细解析1108-72
美国CPA考试历年真题精选及详细解析1108-27
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
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1108-60
b.An opinion as to whether the financial statements are presented fairly in conformity with the cash receipts and disbursements basis of accounting.
Basis for Qualified Opinion Notes to the
Paragraphfinancial statements
a. Yes Yes
b. No Yes
c. No No
d. Yes No
答案：d
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\&# examining inventory most likely would use variables sampling rather than attributes sampling to:
a. Identify whether inventory items are properly priced.
b. Preliminary judgments about materiality levels.
c. The auditor\'s allowable risk of assessing control risk is too low.
美国CPA考试历年真题精选及详细解析1108-29
Choice "a" is incorrect. Intranets can provide information that can be downloaded or otherwise be handled as interactively as the data retrieved from the Internet.
Explanation
Choice "c" is correct. The objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to the primary users of general purpose financial reports in making decisions about providing resources to the reporting entity.
Choice "a" is incorrect. Generally accepted accounting principles are derived from and based on the objective of financial reporting, not the other way around.
美国注册管理会计师考试 CMA P2(380)历年考题 真题题解 分章节
项目 销货成本 存货成本 资产负债表上，存货金额 损益表上，利润金额 流动比率 存货周转率
先进先出 低 高 高 高 高 低
后进先出 高 低 低 低 低 高
1-26. (B) 应收周转率 = 1700*0.94 / [(168+147)/2] = 10.15
1-27. (D) 应收天数 = 360 / {900/[(68+47)/2]}=23
1-37. (C) 向 Nutron 公司发放贷款，因为负债/权益比率和财务杠杆水平都低于 行业均值
1-38. (C) 向 Reston 公司发放贷款，因为负债/权益比率和财务杠杆水平都低于 行业均值
1-39. (C) 收购 Rockland 公司，因为负债/权益比率和财务杠杆水平都低于行业 均值
1-40. (D) 负债与总资产比
1-9. (B) 速动比率 < 1，赊销会增加速动比率
1-10. (C) 用现金购买存货，对速动比率不利
1-11. (D) (62K+47K+35K+138K) / (84K+11K) = 2.97
1-12. (D) 最关心流动比率和营运资本
1-13. (D) 流动比率 – 速动比率= 存货/流动负债
ROE
净收益 所有者权益
净收益 净销售额
净销售额 平均总资产
平均总资产 所有者权益
若权益不变，资产负债率下降，负债下降，权益乘数，ROE 下降 销货成本成比例下降，利润上升，ROE 上升 若其他不变，资产增加，权益增加，ROE 下降 权益增加，ROE 下降 1-64. (A) 毛利 – 经营费用 – 利息 – 所得税 = 净收益 1-65. (C) 应收账款周转率和应收账款周转天数
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.
美国CPA考试历年真题精选及详细解析1108-18
Choice "b" is correct. A tax return preparer may discloon without the taxpayer\\'s consent to beevaluated by a quality or peer review.
d.Negotiating a client\\'s tax refund check when the CPA prepared the tax return.
Explanation
Choice "c" is correct.The IRS does not impose a penalty on a CPA for making an error in calculating a tax return.
Choices "d", "a", and "c" are incorrect. They would all require the taxpayer\\'s consent.
2.Which,if any,of the following could result in penalties against an income tax return preparer?
I.Knowing or reckless disclosure or use of tax information obtained in preparing a return.
II.A willful attempt to understate any client\\'s tax liability on a return or claim for refund.
美国CPA考试历年真题精选及详细解析1108-37
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
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?
美国CPA考试历年真题精选及详细解析1108-17
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.
CMA 美国注册管理会计师 试题 P1-100道36
1、Jordan公司制定了以下的生产计划每个产品包含3磅的直接材料。
期望的直接材料在每月的期末存货是120%的下一个月的产量，加上500磅。
Jordan已经制定了以下的直接人工的标准Jordan在3月份要采购多少原材料?A、27,000 磅B、37,800磅C、32,900 磅D、43,700 磅试题解析：月度原材料采购要求必须足够满足月度生产要求，加上要求的月度期末存货，减去月度期初存货。
月度原材料采购数量= 当月生产要求+ 当月的期末存货–当月的期初存货= [(当月要求的生产数量)(单位产品需要的原材料数量)] + [(下月生产)(1.2) + 500磅] + (当月原材料期初存货) (注:当月的原材料期初存货是当月生产量乘以1.2)。
每个产品需要的原材料是3磅。
每月的期末原材料存货是下月生产要求的120%或1.2倍，也就是每个3.6磅(1.2乘以3磅)乘以下月的生产量再加500磅。
注意的是一个月的期末存货将成为下一个月的期初存货。
3月的原材料要求= 3月生产量x每个使用的磅数= 9,000x3 = 27,0003月的原材料期末存货= (1.2)(3磅)(12,000四月产量) +500磅= 43,200 + 500 = 43,700磅3月的原材料期初存货(也就是二月的原材料期末存货) = (1.2)(3磅)(9,0003月产量) + 500磅= 32,400 + 500 = 32,900磅。
因此，3月原材料采购要求= 27,000 + 43,700 –32,900 = 37,800磅2，乔丹公司制定了以下的生产计划每个产品包含3磅的直接材料。
期望的直接材料在每月的期末存货是120%的下一个月的产量，加上500磅。
Jordan已经制定了以下的直接人工的标准乔丹公司2月份使用的总预算直接人工金额将是多少？A，156000美元B，165750美元C，175500美元D，210600美元试题解析：=（8,000个）（2直接人工小时）（6.75美元）= $ 108,000 3月分部门2预算直接人工成本=（8,000）（0.5直接人工小时）（$ 12.00）= 48,000元。
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。
美国注册会计师旧真题及答案
What is meant by a company s functional currency?A It is the currency in the country where its financial statements are distributed.B It is the currency of its primary cash flows.C It is the currency used in all foreign transactions.D It is the currency of any country in which the company does 10 percent or more of its transactions.The correct answer was B.A company’s functional currency is the one primarily used in its cash flows. When a company operates in more than one currency, it should look at the currency in which it makes most of its sales, obtains most of its financing, pays most of its employees, and buys most of its materials to determine the functional currency.2 of 7Question 2A US company has ownership of a subsidiary located in Japan. Currently, the US company is preparing consolidated financial statements. Which of the following statements is true?A The accounts of the Japanese company must be translated into USdollars if both the parent and the subsidiary have the same functional currency.B The accounts of the Japanese company must be translated into US dollars if the subsidiary has a different functional currency from the parent.C The accounts of the Japanese company must be translated into US dollars regardless of the identity of the functional currencies.D The accounts of the Japanese company must be translated into USdollars but only if the US company holds 100 percent interest in the subsidiary.Ooops! answer to question 2 is incorrect...The correct answer was B.Translation is a preliminary step in the consolidation of a foreign subsidiary and its parent company but only if the two have different functional currencies. Remeasurement of any balances denominated in a foreign currency is appropriate if the parent and the subsidiary both utilize the same functional currency.3 of 7Question 3A US company is in the process of consolidating a subsidiary operating in Japan. Because the two companies have different functional currencies, the Japanese account balances are being translated into US dollars. Some accounts are translated at historical rates whereas others are translated at current rates as of the balance sheet date. Which of the following is true about the subsidiary’s accounts?A Inventory is translated at the current rate whereas accounts receivable is translated at historical rates.B Inventory is translated at historical rates whereas accounts receivable is translated at the current rate.C Inventory is translated at the current rate and accounts receivable is also translated at the current rate.D Inventory is translated at historical rates and accounts receivable is also translated at historical rates.Ooops! answer to question 3 is incorrect...The correct answer was C.In a translation, all assets and liabilities are reported at the current exchange rate as of the balance sheet date. All other accounts are reported at their appropriate historical rates.4 of 7Question 4A US company is in the process of consolidating a subsidiary operating in Japan. Because the two companies have different functional currencies, the Japanese account balances are being translated into US dollars. Inventory is acquired by the Japanese subsidiary for 300,000 yen when the exchange rate was one US dollar for 100 Japanese yen. At the end of the year, the exchange rate is now one US dollar for 125 Japanese yen. Which of the following statements is true?A A $600 translation loss is reported within net income.B A $600 translation gain is reported within net income.C A $600 translation loss is reported within accumulated other comprehensive income in stockholders’ equity.D A $600 translation gain is reported within accumulated other comprehensive income in stockholders’ equity.The correct answer was C.1.In a translation, all assets and liabilities are reported as currentexchange rates. When acquired, the inventory had a translated value of $3,000 (300,000 yen times an exchange rate of 1/100). At the end of the year, the inventory has a translated value of $2,400 (300,000 yen times an exchange rate of 1/125). Because the $600 loss resulted from a translation rather than from a remeasurement, it is reported in the accumulated other comprehensive income section of the company’s stockholders’ equity section on its balance sheet.5 of 7Question 5A US company receives an account receivable denominated in a foreign currency on November 17, Year One with an exchange value of $15,000. Because of a favorable change in exchange rates, it has a value of $19,000 as of December 31, Year One. The money is actually collected on January 6, Year Two with a value of $18,000. In addition, the company owns a foreign subsidiary and an $8,000 translation adjustment gain results from the Year One consolidation process. Assuming that there was no beginning of year balance, what amount should be reported by the company as Accumulated Other Comprehensive Income on its December 31, Year One, balance sheet?A $4,000B $8,000C $11,000The correct answer was B.The translation adjustment created by the consolidation of the foreign subsidiary is reported within Accumulated Other Comprehensive Income on the company’s balance sheet (within stockholders’ equity). The changes in the value of the receivable are reported as a remeasurement so that any gains and losses are reported within net income and not in Accumulated Other Comprehensive Income.6 of 7Question 6The Roanoke Corporation had a total accumulated other comprehensive income reported in the stockholders equity section of its December 31, Year One balance sheet of $75,000. By the end of Year Two, this figure had climbed to $89,000. Which of the following is not a possible reason for this change?A A translation adjustment resulted from the consolidation of asubsidiary in another country with a different functional currency than Roanoke.B A gain in the value of investments classified by Roanoke as available for sale.C A gain resulted from the sale of treasury shares that Roanoke had acquired several years ago.D Roanoke amended a pension agreement with its employees which reduced future benefits.The correct answer was C.When gains and losses are incurred in connection with the sale of treasury stock shares, they are reported as increases and decreases in additional paid-in capital. A gain has no impact on accumulated other comprehensive income. A translation adjustment, gains and losses on changes in value of available for sale securities, and prior service costs resulting amendments to defined benefit pension plans all directly impact accumulated other comprehensive income.7 of 7Question 7Ace Company buys inventory on December 18, Year One for 20,000 vilsecks, a foreign currency. On that day, one vilseck is worth $.24. At the end of Year One, the inventory is still held and the debt is not yet paid. On that date, one vilseck is worth $.25. Ace might be a foreign subsidiary that is being consolidated with a US parent company so that translation is appropriate. Ace might be a US company making a purchase from a foreign supplier so that a remeasurement is appropriate. What gain or loss is reported in each case at the end of Year One?A If this is a translation, there is a $200 gain. If this is a remeasurement, there is a $200 loss.B If this is a translation, there is no gain or loss. If this is a remeasurement, there is a $200 loss.C If this is a translation, there is no gain or loss. If this is a remeasurement, there is no gain or loss.D If this is a translation, there is a $200 gain. If this is a remeasurement, there is a $200 gain.The correct answer was B.In the translation of a foreign subsidiary, all assets and liabilities are adjusted at year-end to the new exchange rate. Therefore, both balances at December 18 are equal to 20,000 times $.24 or $4,800. At December 31, both are translated at 20,000 times $.25 or $5,000. The $200 gain in the reported value of the inventory is offset by the $200 loss in the reported amount of the payable. In contrast, in the remeasurement of an individual transaction, only monetary assets and liabilities (cash, payables, receivables, and accounts reported at fair value) are adjusted to new exchange rates. Again, both balances at December 18 are equal to 20,000 times $.24 or $4,800. However, at December 31, only the payable is adjusted to 20,000 times $.25 or $5,000. The increase in the liability creates a $200 loss. The inventory remains at $4,800 for reporting purposes.。
CMA美国注册管理会计师考试--中文-p1-试题及答案136【2024版】
可编辑修改精选全文完整版美国注册管理会计师考试中文p1 试题及答案1、Tidwell 公司销售单一产品，单价$20。
销售均采用赊销方式，60%当月回款，40%下个月回款。
来年1-3月份的现金收款计划如下：还包括如下的一些其他信息：* 库存量维持在下个月销量的30%* $1,000.公司要求的最小现金账户余额为$15,000。
1 月份支付的现金总额预计为$106,500，其中不包括$12,000 的折旧费用。
任何借款必须是$1,000的倍数* 前一年12 月31 日的资产负债表上现金余额为$24,900。
不考虑所得税，请问2 月份维持公司的最低现金余额至少要融资多少？A、$8,000B、$10,600C、$23,000D、$11,000试题解析：1月底的期望现金余额（没有融资）= (期初现金余额) + (期望现金回款) –(期望现金支付)注意的是1月1日的现金余额等于12月31日的现金余额，在这道题里是$24,900。
1月份期望的现金回款等于12月和1月的应收款在1月的回款总和1月的预计现金回款= $32,000 + $54,000 = $86,000。
1月的预计现金支付是$106,500。
1月底的预计现金余额（没有融资）= $24,900 + $86,000 –$106,500 = $4,400。
因此，为了确保最低余额$15,000，Tidwell公司需要借$11,000。
2、ohnsen 公司本年最后七个月的预计销售额和计划的收款方式如下：预计销售额6月份$700,0007月份600,0008月份650,0009 月份800,00010月份850,00011月份900,00012月份840,000销售类型现销30%赊销70%赊销额的收款方式(其中5%确定为收不回的坏账)销售当月20%售后第一个月50%售后第二个月25%请问9 月份公司预计总共能回款多少现金？A、$684,500B、$635,000C、$807,000D、$827,000试题解析：9月份预算的从销售和应收款上的现金回款= (9月的现金销售) + (从9月赊账销售中的回款) + (从8月销售中的回款) + (从7月销售中的回款)。
美国CPA考试历年真题精选及详细解析1108-49
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
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
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CPA考试历年真题精选及详细解析1108-59
美国CPA考试历年真题精选及详细解析1108-591.Which of the following is the primary objective of probability proportional to sample size?a. To identify overstatement errors.b. To identify items where controls were not properly applied.c. To increase the proportion of smaller-value items in the sample.d. To identify zero and negative balances.答案：a2. 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：d3. 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:a. As a principal financial officer, principal accounting officer, controller, public accountant, or auditor.b. Assessing the performance of public accountants with respect to preparation, auditing, or evaluation of financial statements.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.答案：c4. An auditor may provide an issuer client any of the following non-audit services without impairing independence and without obtaining the preapproval of the audit committee, except:a. Non-audit services with revenues in aggregate of less than 5% of the total revenues paid by the issuer to the auditor during the fiscal year in which the non-audit services are provided.b. Services that the issuer did not recognize as non-audit services at the time of the engagement.c. Non-audit services to perform financial information systems design and implementation.d. Non-audit services that were promptly brought to the attention of, and approved by, the audit committee prior to the completion of the audit.答案：c5. 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.b. Materiality levels are generally considered in terms of the smallest aggregate level of misstatement that could be considered material to any one of the financial statements.c. If the materiality amount used in evaluating audit findings increases from the amount used in planning, the auditor should apply additional substantive tests.d. Analytical procedures performed during an audit\'s reviewstage usually decrease materiality levels.答案：bfort letters ordinarily are signed by the client\'s:a.Audit committee.b.Underwriter of securities.c.Senior management.d.Independent auditor.答案：d。
美国CPA考试历年真题精选及详细解析1108-36
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,
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d. To request the complete partnership returns of the partnership entities unless Shore has reason to believe that the information is incorrect.
a. To verify the client\'s basis by examining client\'s records from the initial investment to the present.
b. To accept the information without further inquiry unless Shore has reason to believe that the information is incorrect.
美国CPA考试历年真题精选及详细解析1108-72
1.Thompson\'s spouse died in Year 1. Thompson did not remarry in Year 2 and lived alone the entire year. What is Thompson\'s Year 2 filing status?
a. To enable the tax processor to electronically compute the taxpayer\'s liability.
b. To enable a third party to solicit business from the taxpayer.
c. Under an administrative order by a state agency that registers tax return preparers.
d.As an itemized deduction subject to the 2%
答案：c
5. A tax return preparer is subject to a penalty for knowingly or recklessly disclosing corporate return information, if the disclosure is made:
d. For peer review.
答案：B
a. Surviving spouse.
b. Head of household.
c. Single.
d. Married filing jointly.
答案：C
2.Expla the surviving spouse can file married filing jointly for that year under an exception to the end-of-year test. But this question is about Year 2，Thompson\'s spouse died in Year 1. Thompson did not remarry in Year 2 and lived alone the entireyear.What is Thompson\'s Year 2 filing status?
答案：b
4.How may taxes paid by an individual to a foreign country be treated?
a.As an adjustment to gross income.
b.As a nondeductible expense.
c.As a credit against federal income taxes due.
a. Surviving spouse.
b. Head of household.
c. Single.
d. Married filing jointly.
答案：C
3. CPA-08406 Shore, a paid tax return preparer, was given three partnership Schedule K-1 forms by client Fuller. Fuller is a limited partner in each of the partnerships. The K-1s disclosed small passthrough losses allocated to Fuller. Fuller had passive income in excess of these losses from other partnerships. According to the AICPA Statements on Standards for Tax Services, assuming that no at-risk limitations apply, what is Shore\'s professional responsibility regarding the reporting of these partnership losses on Fuller\'s federal income tax return?