速看：美国注册会计师CPA考试练习题精选14

发布时间：2020-09-07

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各位小伙伴大家好，美国CPA考试共有三种题型：选择题，案例分析题和写作题，不同科目题型分配不同，为了帮助大家更好地备考，51题库考试学习网带来了练习题供大家练习，帮助大家熟悉题型和积累答题经验，具体内容如下：

1.A tax return preparer may disclose or use 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 or peer review.

c.Solicit additional nontax business.

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

Explanation

Choice "b" 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", "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.

a.II only.

b.Neither I nor II.

c.Both I and II.

d.I only.

Explanation

Choice "c" is correct. Both I and II. Knowing or reckless disclosure or use of tax information obtained in preparing a return and a willful attempt to understate any client\\'s tax liability on a return or claim for refund could both result in penalties against an income tax return preparer.

3.Which of the following acts by a CPA will not result in a CPA incurring an IRS penalty?

a.Failing,without reasonable cause,to sign a client\\'s tax return as preparer.

b.Failing, without reasonable cause,to provide the client with a copy of an income tax return.

c.Understating a client\\'s tax liability as a result of an error in calculation.

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.

Choice "b" is incorrect.A CPA must give his or her client a copy of the client\\'s tax return or face imposition of a penalty.

Choice "a" is incorrect.A CPA must sign tax returns that the CPA prepares.Willful violation of this rule can result in imposition of a penalty.

Choice "d" is incorrect.A CPA is prohibited from negotiating a client\\'s refund check.

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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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