点击查看：美国注册会计师考试REG法规练习题02

发布时间：2020-08-30

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各位小伙伴大家好，很多想要报考美国CPA考试的考生不知道该如何准备全英文考试，为了帮助大家更好地备考，51题库考试学习网为大家带来了练习题供考生练习，帮助大家熟悉题目，具体内容如下：

一、Vee Corp. retained Walter, CPA, to prepare its Year 6 income tax return. During the engagement, Walter discovered that Vee had failed to file its Year 2 income tax return. What is Walter\'s professional responsibility regarding Vee\'s unfiled Year 2 income tax return?

a.Consider withdrawing from preparation of Vee\'s Year 6 income tax return until the error is corrected.

b.Advise the IRS that Vee\'s Year 2 income tax return has not been filed.

c.Advise Vee that the Year 2 income tax return has not been filed and recommend that Vee ignore filing its Year 2 return since the statute of limitations has passed.

d.Prepare Vee\'s Year 2 income tax return and submit it to the IRS.

【正确答案】a

二、Robbe, a cash basis single taxpayer, reported $50,000 of adjusted gross income last year and claimed itemized deductions of $5,500, consisting solely of $5,500 of state income taxes paid last year. Robbe\'s itemized deduction amount, which exceeded the standard deduction available to single taxpayers for last year by $1,150, was fully deductible and it was not subject to any limitations or phase-outs. In the current year, Robbe received a $1,500 state tax refund relating to the prior year. What is the proper treatment of the state tax refund?

a. Include $1,500 in income in the current year.

b. Include none of the refund in income in the current year.

c. Amend the prior-year\'s return and reduce the claimed itemized deductions for that year.

d. Include $1,150 in income in the current year.

【正确答案】d

三、Easel Co. has elected to reimburse employees for business expenses under a nonaccountable plan. Easel does not require employees to provide proof of expenses and allows employees to keep any amount not spent. Under the plan, Mel, an Easel employee for a full year, gets $400 per month for business automobile expenses. At the end of the year Mel informs Easel that the only business expense incurred was for business mileage of 12,000 at a rate of 30 cents per mile, the IRS standard mileage rate at the time. Mel encloses a check for $1,200 to refund the overpayment to Easel. What amount should be reported in Mel\'s gross income for the year?

a.$3,600

b.$1,200

c.$4,800

d.$0

【正确答案】c

四、Cassidy, an individual, reported the following items of income and expense during the current year:

Salary $50,000

Alimony paid to a former spouse 10,000

Inheritance from a grandparent 25,000

Proceeds of a lawsuit for physical injuries 50,000

What is the amount of Cassidy\'s adjusted gross income?

a. $125,000

b. $50,000

c. $40,000

d. $115,000

【正确答案】c

五、Which of the following is not an adjustment to arrive at adjusted gross income?

a. Qualified mortgage interest paid

b. Self-employed FICA (50%)

c. Alimony paid.

d. Self-employed health insurance.

【正确答案】a

六、Matthews was a cash basis taxpayer whose current year records showed the following:

State and local income taxes withheld $1,500

State estimated income taxes paid December 30 of the current year 400

Federal income taxes withheld 2,500

State and local income taxes paid April 17 of the following year 300

What total amount was Matthews entitled to claim for taxes on her current year Schedule A of Form 1040?

a. $4,700

b. $1,900

c. $1,500

d. $2,200

【正确答案】b

七、Capital assets include:

a.A corporation\'s accounts receivable from the sale of its inventory.

b.A corporate real estate developer\'s unimproved land that is to be subdivided to build homes, which will be sold to customers.

c.A manufacturing company\'s investment in U.S. Treasury bonds.

d.Seven-year MACRS property used in a corporation\'s trade or business.

【正确答案】c

八、The self-employment tax is:

a. Not deductible.

b. Fully deductible in determining net income from self-employment.

c. One-half deductible from gross income in arriving at adjusted gross income.

d. Fully deductible as an itemized deduction.

【正确答案】c

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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