中公财经

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.Which of the following costing methods provide(s) the added benefit of usefulness for external reporting purposes?

I. Variable.

II. Absorption.

a. Neither I nor II.

b. II only.

c. I only.

d. Both I and II.

【答案】B

2.Which of the following costing methods will yield the lowest inventory value?

a. Process.

b. Variable.

c. Absorption.

d. Hybrid.

【答案】B

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。