美国CPA考试BEC商业环境历年真题精选及详细解析1107-83
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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.
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?
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:
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.
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.)
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?
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?
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a. Monitoring.
b. Information and communication.
c. Internal environment.
d. Control activitihe Committee of Sponsoring Organizations (COSO) of the Treadway Commission, which of the following components of enterprise risk management addresses an entity\'s reporting deficiencies?
美国CPA考试BEC商业环境历年真题精选及详细解析1107-83
1.Which of the following statements is correct regarding the difference between the absorption costing and variable costing methods?
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.
d. When production is greater than sales, absorption costing income is greater than variable costing income.
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.
a. Information and communication.
b. Control environment.
c. Control activities.
d. Monitoring.
【答案】D
3.According to the Sarbanes-Oxley Act of 2002, which of the following statements is correct regarding an issuer\'s audit committee financial expert?
a. Event identification.
b. Internal environment.
c. Control activities.
d. Monitoring.
【答案】D
【答案】B
4.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?
【答案】D
2.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?
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.
b. Information and communication.
c. Internal environment.
d. Control activitihe Committee of Sponsoring Organizations (COSO) of the Treadway Commission, which of the following components of enterprise risk management addresses an entity\'s reporting deficiencies?
美国CPA考试BEC商业环境历年真题精选及详细解析1107-83
1.Which of the following statements is correct regarding the difference between the absorption costing and variable costing methods?
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.
d. When production is greater than sales, absorption costing income is greater than variable costing income.
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.
a. Information and communication.
b. Control environment.
c. Control activities.
d. Monitoring.
【答案】D
3.According to the Sarbanes-Oxley Act of 2002, which of the following statements is correct regarding an issuer\'s audit committee financial expert?
a. Event identification.
b. Internal environment.
c. Control activities.
d. Monitoring.
【答案】D
【答案】B
4.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?
【答案】D
2.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?
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.