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. The self-employment tax is:
a. Not deductible.
b. Fully deductible in determining net income from self-employment.
c. One-half deductible from gross income in arriving at adjusted gross income.
d. Fully deductible as an itemized deduction.
答案：c
2. Which allowable deduction can be claimed in arriving at an individual's adjusted gross income?
a. Charitable contribution.
b. Alimony payment.
c. Personal casualty loss.
d. Unreimbursed business expense of an outside salesperson.
答案：b
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。
