100%保證通過第一次 REG 考試

AICPA REG 考古題根據最新考試主題編訂，適合全球的考生使用，提高考生的通過率。幫助考生一次性順利通過 AICPA REG 考試，否則將全額退費，這一舉動保證考生利益不受任何的損失，還會為你提供一年的免費更新服務。

AICPA REG 題庫資料不僅可靠性強，而且服務也很好。我們的 AICPA REG 題庫的命中率高達100%，可以保證每個使用過 REG 題庫的人都順利通過考試。當然，這也並不是說你就完全不用努力了。你需要做的就是，認真學習 AICPA REG 題庫資料裏出現的所有問題。只有這樣，在 AICPA REG 考試的時候你才可以輕鬆應對。

這是唯一能供給你們需求的全部的 AICPA REG 認證考試相關資料的網站。利用我們提供的學習資料通過 REG 考試是不成問題的，而且你可以以很高的分數通過 AICPA REG 考試得到相關認證。

由專家確定真實有效的 REG 考古題

我們提供給大家關於 AICPA REG 認證考試的最新的題庫資料，AICPA REG 題庫資料都是根據最新的認證考試研發出來的，可以告訴大家最新的與 REG 考試相關的消息。AICPA REG 考試的大綱有什麼變化，以及 REG 考試中可能會出現的新題型，這些內容都包括在了資料中。所以，如果你想參加 AICPA REG 考試，最好利用我們 AICPA REG 題庫資料，因為只有這樣你才能更好地準備 REG 考試。

我們的題庫產品是由很多的資深IT專家利用他們的豐富的知識和經驗針對相關的 AICPA REG 認證考試研究出來的。所以你要是參加 AICPA REG 認證考試並且選擇我們的考古題，我們不僅可以保證為你提供一份覆蓋面很廣和品質很好的 AICPA REG 考試資料，來讓您做好準備來面對這個非常專業的 REG 考試，而且還幫你順利通過 AICPA REG 認證考試，拿到 AICPA Certification 證書。

購買後，立即下載 REG 題庫 (CPA Regulation): 成功付款後, 我們的體統將自動通過電子郵箱將您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

購買之前可享有免費試用 REG 考古題

在購買 AICPA REG 認證考試培訓資料之前，你還可以下載免費的 REG 考古題樣本作為試用，這樣你就可以自己判斷 AICPA REG 題庫資料是不是適合自己。在購買 AICPA REG 考古題之前，你可以去本網站瞭解更多的資訊，更好地瞭解這個網站。您會發現這是當前考古題提供者中的佼佼者，我們的 AICPA REG 題庫資源不斷被修訂和更新，具有很高的通過率。

我們正在盡最大努力為我們的廣大考生提供所有具備較高的速度和效率的服務，以節省你的寶貴時間，為你提供了大量的 AICPA REG 考試指南，包括考題及答案。有些網站在互聯網為你提供的最新的 AICPA REG 學習材料，而我們是唯一提供高品質的網站，為你提供優質的 AICPA REG 培訓資料，在最新 AICPA REG 學習資料和指導的幫助下，你可以第一次嘗試通過 AICPA REG 考試。

最新的 AICPA Certification REG 免費考試真題:

1. DAC Foundation awarded Kent $75,000 in recognition of lifelong literary achievement. Kent was not
required to render future services as a condition to receive the $75,000. What condition(s) must have
been met for the award to be excluded from Kent's gross income?
I. Kent was selected for the award by DAC without any action on Kent's part.
II. Pursuant to Kent's designation, DAC paid the amount of the award either to a governmental unit or to a
charitable organization.

A) Both I and II.
B) II only.
C) I only.
D) Neither I nor II.

2. Which one of the following statements is correct with regard to an individual taxpayer who has elected to
amortize the premium on a bond that yields taxable interest?

A) The amortization is not treated as a reduction of taxable income.
B) The amortization is treated as an itemized deduction.
C) The bond's basis is increased by the amortization.
D) The bond's basis is reduced by the amortization.

3. Darr, an employee of Sorce C corporation, is not a shareholder. Which of the following would be included
in a taxpayer's gross income?

A) The dividend income on shares of stock that the taxpayer received for services rendered.
B) The fair market value of land that the taxpayer inherited from an uncle.
C) A $10,000 gift from the taxpayer's grandparents.
D) Employer-provided medical insurance coverage under a health plan.

4. Hall, a divorced person and custodian of her 12-year old child, filed her 1990 federal income tax return as
head of a household. She submitted the following information to the CPA who prepared her 1990 return:
. In 1990, Hall sold an antique that she bought in 1980 to display in her home. Hall paid $800 for the
antique and sold it for $1,400, using the proceeds to pay a court ordered judgment.
The $600 gain that Hall realized on the sale of the antique should be treated as:

A) Ordinary income.
B) An involuntary conversion.
C) A nontaxable antiquities transaction.
D) Long-term capital gain.

5. In which of the following situations may taxpayers file as married filing jointly?

A) Taxpayers who were legally separated but lived together for the entire year.
B) Taxpayers who were married but lived apart during the year.
C) Taxpayers who were married but lived under a legal separation agreement at the end of the year.
D) Taxpayers who were divorced during the year.

問題與答案：