很多想要报考USCPA考试的考生,不知道该如何准备全英文考试,为了帮助大家更好的备考,中公财经小编为大整理了一份USCPA考前练习:REG法规模拟试题,详情如下:
1.Matthews was a cash basis taxpayer whose current year records showed the following:
State and local income taxes withheld $1,500
State estimated income taxes paid December 30 of the current year 400
Federal income taxes withheld 2,500
State and local income taxes paid April 17 of the following year 300
What total amount was Matthews entitled to claim for taxes on her current year Schedule A of Form 1040?
a. $4,700
b. $1,900
c. $1,500
d. $2,200
答案:b
2.Capital assets include:
a.A corporation's accounts receivable from the sale of its inventory.
b.A corporate real estate developer's unimproved land that is to be subdivided to build homes, which will be sold to customers.
c.A manufacturing company's investment in U.S. Treasury bonds.
d.Seven-year MACRS property used in a corporation's trade or business.
答案:c
以上就是中公财经小编为大整理的USCPA考前练习:REG法规模拟试题,希望能对各位USCPA考生有所帮助,也预祝大家能尽早拿下USCPA证书。