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2017年AICPA考试REG包含哪些知识点?


时间:2017-04-12 16:39
来源:AICPA考试

  立信AICPA提示;REG法律法规,其考试包括了对税务内容的考察。如果你不熟悉税法,你可以尝试把REG拆分开来学习,和其他科目搭配着一起学习。比如REG中的商法和商业道德,这两部分内容你可以拆分独立出来和其他的科目一起学习,这样你可能会感觉更轻松些;如果你很熟悉税法,千万不要忽视商法和商业道德,它们所占的比重达到了15%-20%,如果这块内容你花费的时间和精力没有足够多,那么你很有可能会因此通不过考试。

  ▲试题练习1   
       A tax return preparer may disclose or use tax return information without the taxpayer's consent to:

  a. Be evaluated by a quality or peer review.

  b. Accommodate the request of a financial institution that needs to determine the amount of taxpayer's debt to it, to be forgiven.

  c. Solicit additional nontax business.

  d. Facilitate a supplier's or lender's credit evaluation of the taxpayer.

  答案:A

  Explanation

  Choice "a" is correct. A tax return preparer may disclose or use tax return information without the taxpayer's consent to be evaluated by a quality or peer review.

  Choices "d", "b", and "c" are incorrect. They would all require the taxpayer's consent.

  ▲试题练习2

  A tax return preparer is subject to a penalty for knowingly or recklessly disclosing corporate return information, if the disclosure is made:

  a. To enable the tax processor to electronically compute the taxpayer's liability.

  b. To enable a third party to solicit business from the taxpayer.

  c. Under an administrative order by a state agency that registers tax return preparers.

  d. For peer review.

  答案:B

  Explanation

  Choice "b" is correct. Use of a taxpayer's return information to assist a third party to solicit business subjects a return preparer to penalty.

  Choice "a" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

  Choice "d" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

  Choice "c" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

  立信作为国内USCPA培训院校,不仅为学员提供专业针对性的指导课程,并为学员提供考前(免费)预评估、选州报考,修补学分,执照申请,后续教育等一站式的专业服务,咨询热线:400-821-5736。

关键词: AICPA考试(914)REG(8)

作者:AICPA培训

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