최신 AICPA Certification REG 무료샘플문제:
1. Under the uniform capitalization rules applicable to property acquired for resale, which of the following
costs should be capitalized with respect to inventory if no exceptions are met?
A) Option C
B) Option B
C) Option A
D) Option D
2. Which of the following sales should be reported as a capital gain?
A) Sale of equipment.
B) Real property subdivided and sold by a dealer.
C) Sale of inventory.
D) Government bonds sold by an individual investor.
3. Farr made a gift of stock to her child, Pat. At the date of gift, Farr's stock basis was $10,000 and the
stock's fair market value was $15,000. No gift taxes were paid. What is Pat's basis in the stock for
computing gain?
A) $5,000
B) $10,000
C) $0
D) $15,000
4. Smith made a gift of property to Thompson. Smith's basis in the property was $1,200. The fair market
value at the time of the gift was $1,400. Thompson sold the property for $2,500. What was the amount of
Thompson's gain on the disposition?
A) $2,500
B) $1,300
C) $0
D) $1,100
5. For a cash basis taxpayer, gain or loss on a year-end sale of listed stock arises on the:
A) Trade date.
B) Date of delivery of stock certificate.
C) Settlement date.
D) Date of receipt of cash proceeds.
질문과 대답:
| 질문 # 1 정답: D | 질문 # 2 정답: D | 질문 # 3 정답: B | 질문 # 4 정답: B | 질문 # 5 정답: A |
869 개 고객 리뷰
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