首页 > 美国注册会计师 > 复习指导 > 考点辅导

2016年美国CPA模拟试题:Business(4)

普通 来源:正保会计网校 2016-03-28

  J. Dewey Taxem, running for the Senate for the sixth time from a large northeastern state, has just completed a major campaign speech relating to his proposed changes to the legislative process. Which of the following excerpts from his speech is correct?

  a. Most tax legislation originates in the Senate as riders to other non-tax legislation.

  b. A presidential veto can be overridden by a vote of two-thirds of both the House and the Senate.

  c. If the President does not like some of the provisions of a specific tax bill approved by both the House and the Senate, he can veto those specific parts and sign the rest.

  d. Unlike non-tax legislation, tax legislation must be enacted in exactly the same form in both the House and the Senate so that no conference committee is necessary.

  答案:B

  Explanation

  Choice “b” is correct. A presidential veto (other than a pocket veto) can be overridden by a vote of two-thirds of both the House and the Senate.

  Choice “a” is incorrect. Some tax legislation originates in the Senate as riders to other non-tax proposals. However, most tax legislation originates in the House of Representatives.

  Choice “d” is incorrect. There is absolutely no requirement that tax legislation be enacted in exactly the same form in both the House and the Senate. A conference committee is most often required to reconcile the differences between the two bills.

  Choice “c” is incorrect. The President cannot pick and choose the parts of tax legislation (or any other legislation) that he likes. At the current time, there is no line item veto.

我要纠错】 责任编辑:小莹子
打开APP 订阅最新报考消息

报考指南

今日热搜

热点推荐

热销好课

畅学无忧班

畅学无忧班

系统学习 逐章精讲

了解详情30000元/4科

正价课免费试听

USCPA免费试听

申请购课优惠

USCPA公众号

截图保存到相册

微信识别二维码

千元大额优惠

有奖原创征稿
客服 首页
取消
复制链接,粘贴给您的好友

复制链接,在微信、QQ等聊天窗口即可将此信息分享给朋友