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各位小伙伴大家好,美国CPA考试共有三种题型:选择题,案例分析题和写作题,不同科目题型分配不同,为了帮助大家更好地备考,帮考网带来了练习题供大家练习,帮助大家熟悉题型和积累答题经验,具体内容如下:
1.Rule: Section 509 private foundations include all Code 501(C)(3) organizations, except:
1. Max 50% charitable deduction donees
2. Broadly publicly-supported organizations
3. Supporting organizations
4. Public safety organizations
Choice "b" is incorrect. A private foundation can have a charter that limits its exempt purpose.
Choice "d" is incorrect. A private foundation is not required to distribute all of its net assets to one ormore public charities.
Choice "a" is incorrect. Foreign corporations may qualify as a private foundation.
2.Salud Welfare Associates is an exempt organization that operates under a corporate charter granted by the state in which Salud\\\'s principal office is located. Salud\\\'s tax on unrelated business taxable income is:
a. Computed at rates applicable to trusts.
b. Credited against the tax on recognized gains.
c. Computed at corporate income tax rates.
d. Abated.
答案:A
Explanation
Rule: Unless the organization is taxable as a trust, its unrelated business taxable income is subject to regular corporate taxes.
Choice "c" is correct. Salud\\\'s tax on unrelated business taxable income is computed
at corporate income tax rates.
Choices "d", "b", and "a" are incorrect, per the above explanation.
3.Which of the following activities regularly carried out by an exempt organization will not result in unrelated business income?
a. The sale of laundry services by an exempt hospital to other hospitals.
b. The sale of heavy-duty appliances to seniorcitizens by an exempt seniorcitizens center.
c. The sale of a trade association of publications used as course materials forthe association\\\'s seminars, which are oriented towards its members.
d. Accounting and tax services performed by a local chapter of a laborunionforits members.
答案:C
Explanation
Rule: Unrelated business income is:
1. Derived from an activity that constitutes a trade orbusiness,
2. Is regularly carried on, and
3. Is not substantially related to the organization\\\'s tax-exempt purpose.
Note: An unrelated business does not include any activity where all the work is performed forthe organization by unpaid volunteers. Thus, using unpaid volunteers makes that business oractivity "related."
Choice "c" is correct. The sale of a trade association of publications used as course materials forthe association\\\'s seminars, which are oriented towards its members, will not result in unrelated business income.
Choices "a", "b", and "d" are incorrect, per the above explanation.
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2020年AICPA考试用什么教材学习?:2020年AICPA考试用什么教材学习?在美国有数百种AICPA考试的辅导书籍或资料,Becker's CPA Review 教材和学习系统在美国已有50年以上历史,使用Becker教材通过美国注册会计师考试的人数是未使用该教材人数的两倍;75%的考试通过者、90%的一次通过者以及95%的高分区学员皆选用Becker教材。美国各地超过70多所大学院校选择Becker教材作为他们的课程。
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