很多想要报考USCPA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考前练习：REG法规模拟试题，详情如下：
1.Thompson's spouse died in Year 1. Thompson did not remarry in Year 2 and lived alone the entire year. What is Thompson's Year 2 filing status?
a. Surviving spouse.
b. Head of household.
c. Single.
d. Married filing jointly.
答案：C
2.Expla the surviving spouse can file married filing jointly for that year under an exception to the end-of-year test. But this question is about Year 2， Thompson's spouse died in Year 1. Thompson did not remarry in Year 2 and lived alone the entire year. What is Thompson's Year 2 filing status?
a. Surviving spouse.
b. Head of household.
c. Single.
d. Married filing jointly.
答案：C
以上就是中公财经小编为大整理的USCPA考前练习：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。
