USCPA考试一共有四门科目，这四门科目大家掌握的怎么样了呢?为了帮助大家更好的备考USCPA，中公小编将美国注册会计师考试知识点：怎样提升商务写作（business writing）为各位考生如下整理：
当专业人员为组织内外准备书面材料时，最低的要求是应确保没有语法错误来分散阅读者的注意力，影响文件需要传达的信息。
business writing中一个常见的问题是主谓一致。一个动词需要与其主语相匹配，也就是说，一个单数主语需要一个单数动词，而一个复数主语需要一个复数动词。
参加下面这个简短的测验，来练习你的business writing吧!
Question 1 of 8
Neither the client nor the practitioner ____ any concerns about filing the tax return by the due date.
1. has
2. have
Question 2 of 8
If either clients or practitioners ____ to end an engagement, proper documentation should explain the action.
1. decide
2. decides
Question 3 of 8
The company CEO or the department managers ____ the power to approve changes in the project.
1. has
2. have
Question 4 of 8
The department managers and the CEO ____ the power to approve changes in the project.
1. has
2. have
Question 5 of 8
One in five students _____ choosing to attend the university.
1. regret
2. regrets
Question 6 of 8
Every qualified associate in any of the firm’s offices, plus many accountants from the outside, ___ the opportunity to apply for the open manager’s position.
1. has
2. have
Question 7 of 8
The combination of keen intelligence, rigorous training, uncanny people skills, and undisputed integrity _____ the young accountant a prize recruit for any firm.
1. make
2. makes
Question 8 of 8
Allowing businesses to ignore accessibility issues ____ people with disabilities to second-class status.
1. relegate
2. relegates
Key
1-5 1 1 2 2 2
6-8 1 2 2
以上就是中公小编关于美国注册会计师考试知识点：怎样提升商务写作（business writing）为各位考生做的整理，希望能对各位考生的USCPA备考有一定的帮助。
