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. Davis, a sole proprietor with no employees, has a Keogh profit-sharing plan to which he may contribute and deduct 25% of his annual earned income. For this purpose, "earned income" is defined as net self-employment earnings reduced by the:
a. Deductible Keogh contribution and one-half of the self-employment tax.
b. Deductible Keogh contribution.
c. Self-employment tax.
d. Self-employment tax and one-half of the deductible Keogh contribution.
答案：a
2.Sorus and Ace have agreed, in writing, to act as guarantors of collection on a debt owed by Pepper to Towns, Inc. The debt is evidenced by a promissory note. If Pepper defaults,Towns will be entitled to recover from Sorus and Ace unless
A. Sorus and Ace are in the process of exercising their rights against Pepper.
B. Sorus and Ace prove that Pepper was insolvent at the time the note was signed.
C. Pepper dies before the note is due.
D. Towns has not attempted to enforce the promissory note against Pepper.
答案：D
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。
