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2016年美國CPA模擬試題：Business（五）
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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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