美国CPA考试REG法规模拟试题(2020-08-13)

发布时间：2020-08-13

---

备考美国CPA考试，好的学习方法很重要，但是练习也很重要，下面51题库考试学习网就给大家分享一些，美国CPA考试REG法规模拟试题，备考的小伙伴赶紧来练练手吧。

1. he alternative minimum tax (AMT) is computed as the:

a. The tentative AMT plus the regular tax.

b. Excess of the tentative AMT over the regular tax.

c. Lesser of the tentative AMT or the regular tax.

d. Excess of the regular tax over the tentative AMT.

【正确答案】B

2.The self-employment tax is:

A.Fully deductible as an itemized deduction.

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

C.Not deductible.

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

【正确答案】B

3. 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】B

4. During the current year, Wood\'s residence had an adjusted basis of $150,000 and it was destroyed by a tornado. An appraiser valued the decline in market value at $175,000. Later in the current year, Wood received $130,000 from his insurance company for the property loss and did not elect to deduct the casualty loss in an earlier year. Wood\'s current year adjusted gross income was $60,000 and he did not have any casualty gains.

What total amount can Wood deduct as a current year itemized deduction for casualty loss, after the application of the threshold limitations?

a. $25,000

b. $19,900

c. $13,900

d. $20,000

【正确答案】C

5. Taylor, an unmarried taxpayer, had $90,000 in adjusted gross income for the current year. During the current year, Taylor donated land to a church and made no other contributions. Taylor purchased the land 15 years ago as an investment for $14,000. The land\'s fair market value was $25,000 on the day of the donation. What is the maximum amount of charitable contribution that Taylor may deduct as an itemized deduction for the land donation for the current year?

A. $11,000

B. $25,000

C. $0

D. $14,000

【正确答案】B

以上是本次51题库考试学习网为大家带来的美国CPA考试REG法规模拟试题的内容，希望可以帮助到备考的小伙伴，预祝大家都能顺利通过考试。

---

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。

---

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。