由于美国注册会计师考试是全英文的考试，所以对于很多报考USCPA的考生而言，尽快的熟悉全英文的答题环境也是非常重要的，为了帮助大家更好的备考，中公财经小编为大整理了一份美国注册会计师考试BEC商业环境模拟试题，详情如下：
The calculation of depreciation is used in the determination of the net present value of an investment for which of the following reasons?
a. Depreciation represents a cash outflow that must be added back to net income.
b. The decline in the value of the investment should be reflected in the determination of net present value.
c. Depreciation adjusts the book value of the investment.
d. Depreciation increases cash flow by reducing income taxes.
【正确答案】C
以上就是中公财经小编为大整理的美国注册会计师考试BEC商业环境模拟试题，希望能对各位USCPA考生有所帮助，也预祝大家能尽早拿下USCPA证书。
