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：
Capital assets include:
a. A corporation's accounts receivable from the sale of its inventory.
b. A corporate real estate developer's unimproved land that is to be subdivided to build homes, which will be sold to customers.
c. A manufacturing company's investment in U.S. Treasury bonds.
d. Seven-year MACRS property used in a corporation's trade or business.
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。
