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：
【题目1】Robbe, a cash basis single taxpayer, reported $50,000 of adjusted gross income last year and claimed itemized deductions of $5,500, consisting solely of $5,500 of state income taxes paid last year. Robbe's itemized deduction amount, which exceeded the standard deduction available to single taxpayers for last year by $1,150, was fully deductible and it was not subject to any limitations or phase-outs. In the current year, Robbe received a $1,500 state tax refund relating to the prior year. What is the proper treatment of the state tax refund?
a. Include $1,500 in income in the current year.
b. Include none of the refund in income in the current year.
c. Amend the prior-year's return and reduce the claimed itemized deductions for that year.
d. Include $1,150 in income in the current year.
【正确答案】d
【题目2】Easel Co. has elected to reimburse employees for business expenses under a nonaccountable plan. Easel does not require employees to provide proof of expenses and allows employees to keep any amount not spent. Under the plan, Mel, an Easel employee for a full year, gets $400 per month for business automobile expenses. At the end of the year Mel informs Easel that the only business expense incurred was for business mileage of 12,000 at a rate of 30 cents per mile, the IRS standard mileage rate at the time. Mel encloses a check for $1,200 to refund the overpayment to Easel. What amount should be reported in Mel's gross income for the year?
A.$3,600
B.$1,200
C.$4,800
D.$0
【答案解析】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。
