USCPAの英語問題・日本語解説
FAR・AUD・REGの必須3科目と、BAR・ISC・TCPの選択科目を学習対象にしています。英語の問題を解き、日本語で処理の理由を確認します。選択科目は受験時に1科目を選びます。
USCPAの演習を始める →解いて、確認して、もう一度。
- 金額・仕訳・選択問題に解答する。
- すぐに採点し、計算や仕訳の理由を読む。
- 間違えた問題を解き直し、時間をあけて再確認する。
FAR
AUD
- Audit opinion / 監査意見Sufficient appropriate evidence supports that financial statements are fairly presented in all material respects. Which opinion is appropriate?
- Audit risk / 監査リスクAssuming an unchanged acceptable audit risk, a higher assessed risk of material misstatement calls for what detection risk?
- Assertions / 監査要点Tracing shipping documents to recorded sales primarily tests which assertion?
REG
- Tax basis / 税務簿価A taxpayer buys equipment for $20,000 cash with no other costs. Before depreciation, what is the initial cost basis?
- Business law / 代理An agent enters into an authorized contract on behalf of a disclosed principal. Who is generally bound as principal?
- Realized gain / 実現利益Property with an adjusted basis of $8,000 is sold for $11,000 cash. No selling costs or liabilities exist. What is the realized gain?
BAR
- Goodwill / のれんA public business entity reports goodwill under U.S. GAAP. Which treatment generally applies?
- NPV / 投資評価A project costs $100 today and returns $121 in two years. At a 10% annual discount rate, what is its NPV?
- Variance analysis / 差異分析Standard input price is $4, actual price is $5, and actual quantity purchased is 100 units. What is the purchase price variance?
- Financial analysis / 財務分析Current assets are $120 and current liabilities are $60. What is the current ratio?
ISC
TCP
- Partnership basis / パートナーシップA partner has an outside basis of $20,000 and receives only a $6,000 cash distribution. No debt changes or special rules apply. What is the remaining outside basis?
- Tax planning / 税引後収益A fully taxable investment yields 5%. Assuming a stated marginal tax rate of 30%, what is the after-tax yield?
- S corporation / 株式簿価An S corporation shareholder has stock basis of $10,000. A $3,000 ordinary loss passes through. Assuming all loss limits are satisfied and no other changes, what is the ending stock basis?
収録数と対応範囲
18問を収録。ここにある問題だけで試験範囲の全学習が完了するものではありません。
2026年1月適用版のArea / Group / Topicを参照。項目一覧は代表タスク本文の転載ではありません。税法の金額・適用日や改正事項は受験日用の資料で別途確認が必要です。必須3科目＋選択1科目を受験対象として管理します。
出題範囲の公式資料 ↗