美国CPA考试REG法规模拟试题(2020-08-13)

发布时间：2020-08-13

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1.Thompson\'s spouse died in Year 1. Thompson did not remarry in Year 2 and lived alone the entire year. What is Thompson\'s Year 2 filing status?

a. Surviving spouse.

b. Head of household.

c. Single.

d. Married filing jointly.

答案：C

2.Expla the surviving spouse can file married filing jointly for that year under an exception to the end-of-year test. But this question is about Year 2， Thompson\'s spouse died in Year 1. Thompson did not remarry in Year 2 and lived alone the entire year. What is Thompson\'s Year 2 filing status?

a. Surviving spouse.

b. Head of household.

c. Single.

d. Married filing jointly.

答案：C

3. CPA-08406 Shore, a paid tax return preparer, was given three partnership Schedule K-1 forms by client Fuller. Fuller is a limited partner in each of the partnerships. The K-1s disclosed small passthrough losses allocated to Fuller. Fuller had passive income in excess of these losses from other partnerships. According to the AICPA Statements on Standards for Tax Services, assuming that no at-risk limitations apply, what is Shore\'s professional responsibility regarding the reporting of these partnership losses on Fuller\'s federal income tax return?

a. To verify the client\'s basis by examining client\'s records from the initial investment to the present.

b. To accept the information without further inquiry unless Shore has reason to believe that the information is incorrect.

c. To verify the initial investment in each partnership entity unless Shore has reason to believe that the information is incorrect.

d. To request the complete partnership returns of the partnership entities unless Shore has reason to believe that the information is incorrect.

答案：b

4.How may taxes paid by an individual to a foreign country be treated?

a.As an adjustment to gross income.

b.As a nondeductible expense.

c.As a credit against federal income taxes due.

d.As an itemized deduction subject to the 2% floor.

答案：c

5. A tax return preparer is subject to a penalty for knowingly or recklessly disclosing corporate return information, if the disclosure is made:

a. To enable the tax processor to electronically compute the taxpayer\'s liability.

b. To enable a third party to solicit business from the taxpayer.

c. Under an administrative order by a state agency that registers tax return preparers.

d. For peer review.

答案：B

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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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