很多想要报考USCPA考试的考生，不知道该如何准备全英文考试，为了帮助大家更好的备考，中公财经小编为大整理了一份USCPA考前练习：BEC商业环境模拟试题，详情如下：
1.The Sarbanes-Oxley Act of 2002 requires that one or more members of the audit committee be a financial expert and that the financial reports disclose:
a. The name of the Board member(s) serving as financial expert(s).
b. Certification of independence of the financial expert.
c. The existence of financial expert(s) on the audit committee or the reasons why the audit committee does not have a financial expert.
d. Confirmation of the audit opinion by the financial expert.
【答案】C
2.Which of the following statements is correct regarding the difference between the absorption costing and variable costing methods?
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.
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.
【答案】D
以上就是中公财经小编为大整理的USCPA考前练习：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。
