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：
Easel Co. has elected to reimburse employees for business expenses under a nonaccountable plan. Easel does not require employees to provide proof of expenses and allows employees to keep any amount not spent. Under the plan, Mel, an Easel employee for a full year, gets $400 per month for business automobile expenses. At the end of the year Mel informs Easel that the only business expense incurred was for business mileage of 12,000 at a rate of 30 cents per mile, the IRS standard mileage rate at the time. Mel encloses a check for $1,200 to refund the overpayment to Easel. What amount should be reported in Mel's gross income for the year?
A.$3,600
B.$1,200
C.$4,800
D.$0
【正确答案】B
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。
