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.Cassidy, an individual, reported the following items of income and expense during the current year:
Salary $50,000
Alimony paid to a former spouse 10,000
Inheritance from a grandparent 25,000
Proceeds of a lawsuit for physical injuries 50,000
What is the amount of Cassidy's adjusted gross income?
a. $125,000
b. $50,000
c. $40,000
d. $115,000
答案：c
2.Which of the following is not an adjustment to arrive at adjusted gross income?
a. Qualified mortgage interest paid.
b. Self-employed FICA (50%).
c. Alimony paid.
d. Self-employed health insurance.
答案：a
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。
