点击查看：美国注册会计师考试REG法规练习题01

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、 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

二、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

三、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

四、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

五、A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to:

a.Audit the corporate records.

b.Examine business operations.

c.Make reasonable inquiries when taxpayer information appears incorrect.

d.Copy all underlying documents.

【正确答案】c

六、Which one of the following types of organizations qualifies as an organization exempt from income tax?

a.An "action" organization established for the purpose of influencing legislation pertaining to protection of animal rights.

b.An organization whose purpose is to foster national or international amateur sports competition by providing athletic facilities and equipment.

c.A social club organized and operated exclusively for the pleasure and recreation of its members, supported solely by membership fees, dues, and assessments.

d.All "feeder" organizations, primarily conducting business for profit, but distributing 100% of their profits to organizations exempt from income tax.

【正确答案】c

七、With regard to unrelated business income of an exempt organization, which one of the following statements is correct?

a. An exempt organization is not taxed on unrelated business income of less than $1,000.

b. An exempt organization that earns any unrelated business income in excess of $100,000 during a particular year will lose its exempt status for that particular year.

c. An unrelated trade or business activity that results in a loss is excluded from the definition of unrelated business.

d. The tax on unrelated business income can be imposed even if the unrelated business activity is intermittent and is carried on once a year.

【正确答案】a

八、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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