很多想要报考AUSCPA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模拟试题：FAR财务会计与报告，详情如下：
1.Taylor, an unmarried taxpayer, had $90,000 in adjusted gross income for the current year. During the current year, Taylor donated land to a church and made no other contributions. Taylor purchased the land 15 years ago as an investment for $14,000. The land's fair market value was $25,000 on the day of the donation. What is the maximum amount of charitable contribution that Taylor may deduct as an itemized deduction for the land donation for the current year?
a. $11,000
b. $25,000
c. $0
d. $14,000
答案：B
2.On January 2, Year 3, to better reflect the variable use of its only machine, Holly, Inc. elected to change its method of depreciation from the straight-line method to the units of production method. The original cost of the machine on January 2, Year 1, was $50,000, and its estimated life was 10 years. Holly estimates that the machine's total life is 50,000 machine hours. Machine hours usage was 8,500 during Year 2 and 3,500 during Year 1.
Holly's income tax rate is 30%. Holly should report the accounting change in its Year 3 financial statements as a(n):
a. The correct treatment is not provided in any of the answer choices.
b. Adjustment to beginning retained earnings of $2,000.
c. Cumulative effect of a change in accounting principle of $1,400 in its income statement.
d. Cumulative effect of a change in accounting principle of $2,000 in its income statement.
答案：A
以上就是中公财经小编为大整理的USCPA模拟试题：FAR财务会计与报告，希望能对大家有所帮助，也预祝大家能尽早拿下USCPA证书。
