CMA英文考试冲刺：CMA选择题题型全归纳！

CMA英文考试其实已然近在眼前，再加上1月春节的影响，准备考试的你是否感到有些手足无措？考试知识的掌握固然重要，但是钻研出题思路也是提分的一种方法。高顿网校小编这就为你归纳了CMA考试的全部选择题题型，并附上试题范例，你所需要知道的关于CMA英文考试选择题题型的内容都在这里了！首先是根据题干的问法将选择题分类：一、封闭式题干题目
 
该类题目的特征是题干是一个以提问形式出现的完整句子，选择项可能是一个完整的或者不完整的句子。
 
[高顿题库]Pat created a trust,transferred property to this trust,and retained certain interests.For income tax purposes,Pat was treated as the owner of the trust.Pat has created which of the following types of trusts?
 
a.Simple.
b.Grantor.
c.Complex.
d.Pre-need funeral.
 二、完成句子式题目
 
该类题目的特征是题干是一个不完整的句子，选择项代表该句子的结论。
 
[高顿题库]Unrelated business income (UBI):
 
a.Includes unrelated income from an activity where all the work is performed by volunteers.
b.Does not apply if the activity results in a loss.
c.Specifically excludes income from the research of a college or hospital.
d.Is 100%taxable on the exempt organization’s tax return.
 三、“例外”式题目
 
这种情况下题干会描述一种情况，四个选项中三个是符合或者不符合的，只有正确选项与其它的不同。这种题型很好判断，主要是找“except”这个词。
 
[高顿题库]To determine the number of items to be selected in a sample for a particular substantive test of details,the auditor should consider all of the following except
 
A.Tolerable misstatement.
B.Deviation rate.
C.Allowable risk of incorrect acceptance.
D.Characteristics of the population.
 四、*4/最差/a1类型
 
在该种类型的项目中，要求你选择一个比其他选择项更好或者更糟糕的选择项。无论如何，正确的答案代表着专家们在该领域的集体判断。
 
[高顿题库]Which TWO of the following are best shown using a bar chart?
1 The nature of activities within an action plan
2 A sequence of activities within a project
3 The time required for different activities
4 Quantitative relationships between activities其次是将选择题按照难度分类：A级
 
A级是最低或者最基本的级别，包括要求回忆事实和理解原则的题目，A级包括认知和理解类题目。
 
[高顿题库]Which of the following requires filing a gift tax return if the transfer exceeds the available annual gift tax exclusion?
 
a.Payments for college books,supplies,and dormitory fees on behalf of an individual unrelated to the donor.
b.Tuition paid directly to an accredited university on behalf of an individual unrelated to the donor.
c.Campaign expenses paid to a political organization.
d.Medical expenses paid directly to a physician on behalf of an individual unrelated to the donor.
 B级
 
该理解水平包括将材料应用到新情况的题目以及分析信息或者将信息分解成组成部分的能力，B级包括要求应用或者分析的题目。
 
[高顿题库]Reinus,a cash-basis taxpayer,died on February 3.During the year,the estate’s executor made a distribution of$12,000 from estate income to Reinus'sole heir and adopted a calendar year to determine the estates taxable income.The following additional information pertains to the estates income and disbursements for the year:
Estate income
Taxable interest$85,000
Net long-term capital gains allocable to corpus 10,000
Estate disbursements
Administrative expenses attributable to taxable income$24,000
Charitable contributions from gross income to a public charity,made under the terms of the will 19,000
 
For the calendar year,what was the estate's distributable net income(DNI)?
a.$58,000
b.$42,000
c.$65,000
d.$39,000
 C级
 
C级是*6或者*2有挑战性，包括要求对信息进行评估的题目。
 
[高顿题库]The tax director of JAJ Enterprises,Inc.was unsure of how to report a transaction in the company's corporate tax return that would result in a significant tax deduction for the company.The tax director reached out to the accounting firm that provided tax services to JAJ and asked for an opinion letter on the issue.The accounting firm's opinion was that the tax deduction would more likely than not be upheld in the taxpayers favor.Under Treasury Department Circular 230,this type of opinion would be referred to as which of the following:
 
a.Reliance opinion
b.Marketed opinion
c.State or local bond opinion
d.None of the answer choices are correct.最后我们来看一下CMA英文考试机考的画面：
 
大家应该尽快习惯在机器上作答的感觉，如果不尽早熟悉，考场上难免会有诸多不适应。就像高顿财经CMA课程曾经有考生反映，英语题目换了种字体对他作答影响都很大。▎本文综合自互联网，由编辑Jade整理发布，来源高顿网校。欢迎分享，若需引用或转载请注明来源高顿网校。更多内容请关注微信号"CMA"(chinacma)，收获CMA*7资讯，满满的干货喂饱你！