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2016年美国CPA模拟试题：Business（五）
为了帮助广大美国注册会计师考生备考，如下是网校为美国注册会计师考生整理的习题，希望对大家有所帮互助！
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.
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