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REG法规模拟试题，详情如下：
With regard to unrelated business income of an exempt organization, which one of the following statements is correct?
a. An exempt organization is not taxed on unrelated business income of less than $1,000.
b. An exempt organization that earns any unrelated business income in excess of $100,000 during a particular year will lose its exempt status for that particular year.
c. An unrelated trade or business activity that results in a loss is excluded from the definition of unrelated business.
d. The tax on unrelated business income can be imposed even if the unrelated business activity is intermittent and is carried on once a year.
【正确答案】A
以上就是中公财经小编为大整理的美国注册会计师考试REG法规模拟试题，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。
