新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
2016年美國CPA模擬試題：Business（五）
為了幫助廣大美國注冊會計師考生備考，如下是網校為美國注冊會計師考生整理的習題，希望對大家有所幫互助！
Executive perks are often criticized since the compensation provided to the manager:
a. Is not taxable.
b. Unfairly reduces traditional compensation.
c. Can be excessive.
d. Occurs without Board of Director's approval.
答案：C
Explanation
Choice "c" is correct. Executive perks (e.g., vacation homes, the use of company jets, etc.) are often viewed as excessive.
Choice "d" is incorrect. The Board of Directors approves perquisites (perks) provided to high-level employees.
Choice "a" is incorrect. Perks are generally taxable.
Choice "b" is incorrect. Few would argue that perks unfairly reduce traditional compensation.
正保會計網校美國注冊會計師考試輔導已經全面招生。了解美國注冊會計師考試輔導課程>>
【我要糾錯】 責任編輯：藍色天空
學員討論（0）
新用戶掃碼下載
京公網安備 11010802044457號