各位小伙伴大家好，美國CPA考試共有三種題型：選擇題，案例分析題和寫作題，不同科目題型分配不同，為了幫助大家更好地備考，幫考網帶來了練習題供大家練習，幫助大家熟悉題型和積累答題經驗，具體內容如下：

1.cording to the FASB ａｎｄ　IASB conceptual frameworks, the primary users of financial reports include all of the following, except:

a. Regulators.

b. Creditors.

c. Lenders.

d. Investors.

答案：A

Explanation

Choice "a" is correct. The FASB ａｎｄ　IASB conceptual frameworks indicates that regulators are not considered to be primary users.

Choice "d" is incorrect. Investors are primary users.

Choice "b" is incorrect. Creditors are primary users.

Choice "c" is incorrect. Lenders are primary users.

2.cording to the FASB ａｎｄ　IASB conceptual frameworks, useful information must exhibit the fundamental qualitative characteristics of:

a. Neutrality ａｎｄ　verifiability.

b. Understandability ａｎｄ　timeliness.

c. Faithful representation ａｎｄ　relevance.

d. Comparability ａｎｄ　materiality.

答案：C

Explanation

Choice "c" is correct. The fundamental qualitative characteristics of useful financial information are relevance ａｎｄ　faithful representation.

Choice "d" is incorrect. Comparability is an enhancing qualitative characteristic. Materiality is a component of relevance, in addition to predictive value ａｎｄ　confirming value.

Choice "b" is incorrect. Understandability ａｎｄ　timeliness are enhancing qualitative characteristics of useful financial information.

Choice "a" is incorrect. Verifiability is an enhancing qualitative characteristic. Neutrality is a component of faithful representation.

2.A tax return preparer may disclose ｏｒuse tax return information without the taxpayer\\\'s consent to:

a.Accommodate the request of a financial institution that needs to determine the amount of taxpayer\\\'s debt to it, to be forgiven.

b.Be evaluated by a quality ｏｒpeer review.

c.Solicit additional nontax business.

d.Facilitate a supplier\\\'s ｏｒlender\\\'s credit evaluation of the taxpayer.

Explanation

Choice "b" is correct. A tax return preparer may disclose ｏｒuse tax return information without the taxpayer\\\'s consent to be evaluated by a quality ｏｒpeer review.

Choices "d", "a", ａｎｄ　"c" are incorrect. They would all require the taxpayer\\\'s consent.

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