美國CPA模擬考試試題
無論是在學習還是在工作中，我們需要用到試題的情況非常的多，試題是命題者按照一定的考核目的編寫出來的。大家知道什么樣的試題才是好試題嗎？以下是小編為大家收集的美國CPA模擬考試試題，歡迎大家分享。
美國CPA模擬考試試題 1
Which of the following best describes the auditors responsibility with respect to fair values?
a. The auditor should obtain sufficient appropriate audit evidence to provide reasonable assurance that fair value measurements and disclosures are in conformity with GAAP.
b. The auditor should determine whether management has the intent and ability to carry out courses of action that may affect fair values.
c. The auditor should make fair value measurements and disclosures in accordance with GAAP and should identify and support any significant assumptions used.
d. The auditor should assess the risk of material misstatement of fair value measurements.
答案：A
Explanation
Choice "a" is correct. The auditors overall responsibility is to obtain sufficient appropriate audit evidence to provide reasonable assurance that fair value measurements and disclosures are in conformity with GAAP.
Choice "b" is incorrect. While it is true that the auditor should determine whether management has the intent and ability to carry out courses of action that may affect fair values, this is just one part of evaluating fair value measurements and not the best description of the auditors overall responsibility.
Choice "d" is incorrect. While it is true that the auditor should assess the risk of material misstatement of fair value measurements, this is done to determine the nature, timing, and extent of audit procedures. It is not the best representation of the auditors overall responsibility.
Choice "c" is incorrect. Management (and not the auditor) should make fair value measurements and disclosures in accordance with GAAP and should identify and support any significant assumptions used.
美國CPA模擬考試試題 2
�、� 語言知識及應用（共兩節，滿分35分）
第一節 完形填空（共10小題；每小題2分，滿分20分）
閱讀下面短文，掌握其大意，然后從21-3各題所給的A、B、C和D項中，選出最佳選項，并填寫在答題卡上將該選項涂黑。
Every country has its own culture.
Even though each country uses doors. .Doors many have_ 21 __functions and purposes which lead to ___22__ differences.
When I first came to America, I noticed that a public building had two
different__23___ and they had distinct functions. You have to push the door with the word “PUSH” to go out of the building and to pull the door with the word “PULL” to_ 24____the building. This was new to me, because we use the ____25__ door in south Korea. For quite a few times I failed to go out of a shopping centre and was embarrassed. The way of using school bus doors was also ____26__ to me .I used to take the school bus to classes. The school decided that when the driver opened both the front and back doors, ___27 _who were getting off the bus should get off first , and students who were getting on should get on __ 28_ . In south Korea, we do not need to wait for people to get off. One morning, I hurried to the bus ,and when the bus doors opened, I___ 29____tried to get on the school bus through the front door. All the students around looked at me, I was totally_ 30 _ _,and my face went red.
21. A.different B.important C.practical D.unusual 答案：C
試題分析：從“lead to 22 differences”可判斷“不同功能導致-------不同”
高考考點：考查形容詞
溫馨提示：A 不同的 B 重要的 C 實踐的 D不尋常的
22. A.national B.embarrassing C.cultural D.amazing 答案：C
試題分析：從開頭總括句“Every country has its own culture.”
高考考點：考查形容詞
溫馨提示：A 國家的' B 尷尬的 C文化的 D驚奇的
23. A.exits B.entrances C.signs D.doors
24.A.enter B.leave C.open D.close
25. A.main B.same C.front D.back
26.A.annoying B.hard C.satisfying D.strange 答案：D
試題分析：由上文第三段知：公共建筑門的使用方式不同，使作者感到尷尬——可知：下文的巴士門對作者來說也是陌生的
高考考點：考查形容詞
溫馨提示：A討厭的 B畏難的 C滿意的 D陌生的
27.A.parents B.students C.teachers D.drivers
答案：B
試題分析：由下文的并列句“students who were getting on ......”可以知道
高考考點：考查名詞
溫馨提示：A 父母 B學生 C老師 D司機
28.A.sooner B.later C.faster D.earlier
29.A.politely B.patiently C.unconsciously D.slowly
30.A.embarrassed B.annoyed C.unsatisfied D.excited
第二節 語法填空 （共10笑題；每小題1.5分，滿分15分）
閱讀下面短文，按照句子結構的語法性和上下文連貫的要求，在空格處填入一個適當的詞或受用括號中詞語的正確形式填空，并將答案填在答題卡標號為31~40的相應位置上。
A young man,while traveling through a desert，csme across a spring of clear
water.____31____water was sweet.He filled his leather container so that he
could bring some back to an elder ____32____ had been his teacher .After a
four-day journey, the young man____33___.(present) the water to the old man.
His teacher took a deep drink, smiled____34____(warm), and thanked his
student very much for the sweet water.The young man went home____35_____a happy heart.
After the student left, the teacher let __36___student taste the water. He spit it out, __37___(say) it was awful. Apparently, it was no longer fresh because of
the old leather container. He asked his teacher,” Sir, the water was awful. Why did you pretend to like ___38____?”
The teacher replied,” You tasted the water. I tasted the gift. The water was simply the container for an act of kindness and love. Nothing could be ___39___
(sweet).”
We understand this lesson best ____40___ we receive gifts of love from
children. Whether it is a cheap pipe on a diamond necklace, the proper response
is appreciation. We love the idea within the gift rather than the thing.
35、答案：with
試題分析：本處缺介詞，構成介詞短語，并且表伴隨狀態。
高考考點：考查介詞
易錯提醒：易填in
36、答案：another
試題分析：由student單數可知前面代數應指一個人，由下文“He asked his teacher”可知是另一個學生。
高考考點：考查代詞
易錯提醒：易填other
�、�.閱讀（共兩節，滿分40分）
第一節 閱讀理解（共15小題；每小2分，滿分30分）
閱讀下列短文，從每題所給的A、B、C和D項中，選出最佳選項，并在答題卡上將該項涂黑。
When I was growing up in America, I was ashamed of my mother’s Chinese English. Because of her English, she was often treated unfairly. People in department stores, at banks, And at restaurants did not take her seriously ,did not give her good
service ,pretended not to
Understand her ,or even acted as if they did not hear her .
My mother has realized the limitations of her English as well. When I was fifteen, she used to have me call people on phone to pretend I was she . I was forced to ask for information or even to yell at people who had been rude to her. One time I had to call her stockbroker (股票經紀人).I said in an adolescent voice that was not very convincing, “This is Mrs.Tan..”
And my mother was standing beside me ,whispering loudly, “Why he don’t send me cheek already two week lone.”
And then , in perfect English I said : “I’m getting rather concerned .You agreed to send the check two weeks ago, but it hasn’t arrived.”
Then she talked more loudly. “What he want? I come to New York tell him front of his boss.” And so I turned to the stockbroker again, “I can’t tolerate any more excuse. If I don’t receive the check immediately , I am going to have to speak to your manager when I am in New York next week.”
The next week we ended up in New York. While I was sitting there red-faced, my mother, the real Mrs.Tan, was shouting to his boss in her broken English.
When I was a teenager, my mother’s broken English embarrassed me. But now, I see it differently. To me, my mother’s English is perfectly clear, perfectly natural. It is my mother tongue. Her language, as I hear it, is vivid, direct, and full of observation and wisdom. It was the language that helped shape the way I saw things, expressed ideas, and made sense of the world.
41.Why was the author’s mother poorly served?
A.She was unable to speak good English.
B.She was often misunderstood.
C.She was not clearly heard.
D.She was not very polite.
答案：A
試題分析：由文中Because of her English, she was often treated unfairly.可知
高考考點：考查事實細節
易錯提醒：易錯選B 42.From Paragorph 2, we know that the author was . A.good a pretending B.rude to the stockbroker C.ready to help her mother
D.unwilling to phone for her mother
43.After the author made the phone call, . A.they forgave the stockbroker B.they failed to get the check
C.they went to New York immediately
D.they spoke to their boss at once
44.What does the author think of her mother’s English now? A.It confuses her. B.It embarrasses her. C.It helps her understand the world.
D.It helps her tolerate rude people.
試題分析：由文中最后一段But now, I see it differently. To me, --------and made sense of the world. 高考考點：考查分析推測能力
45.We can inter from the passage that Chinese English .
A.is clear and natural to non-native speakers
B.is vivid and direct to non-native speakers
C.has a verv bad reputation in America
D.may bring inconvenience in America
答案：D
試題分析：由文中作者母親的經歷可以推測出
高考考點：考查文章分析推斷能力
B
When something goes wrong，it can be very satisfying to say，”Well,it’s so-and-so’s fault.”or “I know I’m late，but it’s not my fault；the car broke down.”It is probably not your fault，but once you form the habit of blaming somebody or something else for a bad situation，you are a loser. You have no power and could do nothing that helps change the situation. However,you can have great power over what happens to you if you stop focusing on whom to blame and start focusing on how to remedy the situation. This is the winner’s key to success. Winners are great at overcoming problems. For example, if you were late because your car broke down, maybe you need to have your car examined more regularly. Or, you might start to carry along with you the useful phone numbers, so you could call for help when in need. For another example, if your colleague causes you problems on the job for lack of responsibility or ability, find ways of dealing with his irresponsibility or inability rather than simply blame the person. Ask to work with a different person, or don’t rely on the person. You should accept that the person. Ask to work with a different person, or don’t rely on this person. You should accept that the person is not reliable and find creative ways to work successfully regardless of how your colleague fails to do his job well.
This is what being a winner is all about—creatively using your skills and talents so that you are successful no matter what happens. Winners don’t have fewer problems in their lives; they have just as many difficult situations to face as anybody else. They are just better at seeing those problems as challenges and opportunities to develop their own talents. So, stop focusing on “whose fault it is.” Once you are confident about your power over bad situations, problems are just stepping stop on for success. 46. According to the passage, winners .
A. deal with problems rather than blame others
B. meet with fewer difficulties in their lives
C. have responsible and able colleagues
D. blame themselves rather that others
答案：A
試題分析：由第一段“However, you can have great power over what happens to you if you stop focusing on whom to blame and start focusing on how to remedy the situation.”可知
高考考點：考查文章大意概括及分析
47.The underlined word remedy in Paragraph 1 is closest in meaning to . A. avoid
B. accept
C. improve
D. consider
答案：C
試題分析：由第一段最后兩句可知
高考考點：考查推斷能力
48.When your colleague brings about a problem, you should . A. find a better way to handle the problem
B. blame him for his lack of responsibility
C. tell him to find the cause of the problem
D. ask a more able colleague for help
答案：A
試題分析：由第二段if your colleague causes you problems on the job for lack of responsibility or ability, find ways of dealing with his irresponsibility or inability rather than simply blame the person.可知
高考考點：考查細節理解
易錯提醒：易錯選C
49. When problems occur, winners take them as A. excuses for their failures B. barriers to greater power
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