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:
Which one of the following types of organizations qualifies as an organization exempt from income tax?
a.An "action" organization established for the purpose of influencing legislation pertaining to protection of animal rights.
b.An organization whose purpose is to foster national or international amateur sports competition by providing athletic facilities and equipment.
c.A social club organized and operated exclusively for the pleasure and recreation of its members, supported solely by membership fees, dues, and assessments.
d.All "feeder" organizations, primarily conducting business for profit, but distributing 100% of their profits to organizations exempt from income tax.
【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。