好的学习方法加试题的练习，考试才能事半功倍。下面帮考网就给大家分享一些美国CPA考试REG法规试题，备考的小伙伴赶紧来练习练习吧。

1.Cassidy, an individual, reported the following items of income and expense during the current year:

Salary $50,000

Alimony paid to a former spouse 10,000

Inheritance from a grandparent 25,000

Proceeds of a lawsuit for physical injuries 50,000

What is the amount of Cassidy\'s adjusted gross income?

a. $125,000

b. $50,000

c. $40,000

d. $115,000

【答案】c

2.Which of the following is not an adjustment to arrive at adjusted gross income?

a. Qualified mortgage interest paid.

b. Self-employed FICA (50%).

c. Alimony paid.

d. Self-employed health insurance.

【答案】a

3.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

4.Robbe, a cash basis single taxpayer, reported $50,000 of adjusted gross income last year and claimed itemized deductions of $5,500, consisting solely of $5,500 of state income taxes paid last year. Robbe\'s itemized deduction amount, which exceeded the standard deduction available to single taxpayers for last year by $1,150, was fully deductible and it was not subject to any limitations or phase-outs. In the current year, Robbe received a $1,500 state tax refund relating to the prior year. What is the proper treatment of the state tax refund?

a. Include $1,500 in income in the current year.

b. Include none of the refund in income in the current year.

c. Amend the prior-year\'s return and reduce the claimed itemized deductions for that year.

d. Include $1,150 in income in the current year.

【答案】d

5.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

【答案】c

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