美国注册会计师模拟试题(2020-08-08)

发布时间：2020-08-08

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美国注册会计师每日一练，下面是本次51题库考试学习网分享给大家的美国注册会计师模拟试题，备考的小伙伴赶紧来练练手吧。

1.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.

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. For peer review.

答案：B

Explanation

Choice "b" is correct. Use of a taxpayer\'s return information to assist a third party to solicit business subjects a return preparer to penalty.

Choice "a" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

Choice "d" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

Choice "c" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

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

a. Be evaluated by a quality or peer review.

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

c. Solicit additional nontax business.

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

答案：A

Explanation

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

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

A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to:

a. Audit the corporate records.

b. Examine business operations.

c. Make reasonable inquiries when taxpayer information appears incorrect.

d. Copy all underlying documents.

答案：C

Explanation

Choice "c" is correct. A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to make reasonable inquiries when taxpayer information appears incorrect.

Choices "a", "b", and "d" are incorrect. A tax return preparer is not required to:

• Audit the corporate records

• Examine the business operations

• Copy all underlying documents

以上就是本次51题库考试学习网分享给大家的关于美国注册会计师考试试题，如果大家对于美国注CPA考试还有别的问题，可以多多关注51题库考试学习网，我们将继续为大家答疑解惑！

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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