美国注册会计师模拟试题(2020-08-08)

发布时间：2020-08-08

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1.Baker， a sole proprietor CPA， has several clients that do business in Spain. While on a four-week vacation in Spain， Baker took a five-day seminar on Spanish business practices that cost $800. Baker\'s round-trip airfare to Spain was $500. While in Spain， Baker spent an average of $100 per day on accommodations， local travel， and other incidental expenses， for total expenses of $3，000. What amount of total expense can Baker deduct on Form 1040 Schedule C， “Profit or Loss From Business，” related to this situation？

A. $4,800

B. $1,300

C. $1,800

D. $800

【答案解析】B

Choice "b" is correct. Baker can deduct $1,300 in total expense on Form 1040 Schedule C, calculated as follows:

Rule: If foreign travel is primarily for personal in nature (e.g., a vacation), none of the travel expenses (e.g., round trip airfare) incurred will be allowable business deductions, even if the taxpayer was involved in business activities while in the foreign country.

Note: It does not appear that the examiners are attempting to trick candidates on the classification of the business expenses as travel or educational. It appears that the purpose of the question is to test the candidate\'s ability to recognize when expenses are deductible and when they are not deductible business expenses.

Choice "d" is incorrect, as the expenses for the 5-day period Baker attended the seminar were directly related to being in Spain for the additional period of time and are allowable business deductions.

Choices "c" and "a" are incorrect, per the above rule.

2.Klein, a master\'s degree candidate at Blair University, was awarded a $15,000 scholarship from Blair in Year 8. The scholarship was used to pay Klein\'s Year 8 university tuition and fees. Also in Year 8, Klein received $4,000 for teaching two courses at a nearby college. What amount is includable in Klein\'s Year 8 gross income?

A. $19,000

B. $4,000

C. $5,000

D. $0

【答案解析】B

Choice "b" is correct. Scholarships are nontaxable for degree seeking students to the extent that the proceeds are spent on tuition, fees, books and supplies. The $4,000 for teaching courses is taxable compensation for services delivered.

Choice "d" is incorrect. The $4,000 for teaching courses is taxable compensation for services delivered.

Choice "d" is incorrect. Disturbing option.

Choice "a" is incorrect. The scholarship is not taxable because Klein is a degree seeking student and used the proceeds for tuition and fees.

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