CMA英文考試其實(shí)已然近在眼前，再加上1月春節(jié)的影響，準(zhǔn)備考試的你是否感到有些手足無(wú)措？考試知識(shí)的掌握固然重要，但是鉆研出題思路也是提分的一種方法。高頓網(wǎng)校小編這就為你歸納了CMA考試的全部選擇題題型，并附上試題范例，你所需要知道的關(guān)于CMA英文考試選擇題題型的內(nèi)容都在這里了！
首先是根據(jù)題干的問(wèn)法將選擇題分類(lèi)：一、封閉式題干題目
 
該類(lèi)題目的特征是題干是一個(gè)以提問(wèn)形式出現(xiàn)的完整句子，選擇項(xiàng)可能是一個(gè)完整的或者不完整的句子。
 
[高頓題庫(kù)]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、完成句子式題目
 
該類(lèi)題目的特征是題干是一個(gè)不完整的句子，選擇項(xiàng)代表該句子的結(jié)論。
 
[高頓題庫(kù)]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”式題目
 
這種情況下題干會(huì)描述一種情況，四個(gè)選項(xiàng)中三個(gè)是符合或者不符合的，只有正確選項(xiàng)與其它的不同。這種題型很好判斷，主要是找“except”這個(gè)詞。
 
[高頓題庫(kù)]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類(lèi)型
 
在該種類(lèi)型的項(xiàng)目中，要求你選擇一個(gè)比其他選擇項(xiàng)更好或者更糟糕的選擇項(xiàng)。無(wú)論如何，正確的答案代表著專(zhuān)家們?cè)谠擃I(lǐng)域的集體判斷。
 
[高頓題庫(kù)]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

 
其次是將選擇題按照難度分類(lèi)：A級(jí)
 
A級(jí)是最低或者最基本的級(jí)別，包括要求回憶事實(shí)和理解原則的題目，A級(jí)包括認(rèn)知和理解類(lèi)題目。
 
[高頓題庫(kù)]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級(jí)
 
該理解水平包括將材料應(yīng)用到新情況的題目以及分析信息或者將信息分解成組成部分的能力，B級(jí)包括要求應(yīng)用或者分析的題目。
 
[高頓題庫(kù)]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級(jí)
 
C級(jí)是*6或者*2有挑戰(zhàn)性，包括要求對(duì)信息進(jìn)行評(píng)估的題目。
 
[高頓題庫(kù)]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.最后我們來(lái)看一下CMA英文考試機(jī)考的畫(huà)面：
 
大家應(yīng)該盡快習(xí)慣在機(jī)器上作答的感覺(jué)，如果不盡早熟悉，考場(chǎng)上難免會(huì)有諸多不適應(yīng)。就像高頓財(cái)經(jīng)CMA課程曾經(jīng)有考生反映，英語(yǔ)題目換了種字體對(duì)他作答影響都很大。
關(guān)于CMA英文考試選擇題題型的內(nèi)容是否已經(jīng)全部了解了？如果對(duì)題型還有疑慮的話，高頓財(cái)經(jīng)CMA課程曾經(jīng)的一名學(xué)員提到，其實(shí)還可以聯(lián)系IMA官方，在他們那里獲得權(quán)威解答?？傊鉀Q困難的方法總是有的，小編祝大家考試加油！
 

 
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