NewValidDumps AICPAのREG日本語版試験勉強法試験トレーニング資料というのは一体なんでしょうか。AICPAのREG日本語版試験勉強法試験トレーニングソースを提供するサイトがたくさんありますが、NewValidDumpsは最実用な資料を提供します。NewValidDumpsには専門的なエリート団体があります。 問題集のdemoが無料で提供されますから、NewValidDumpsのサイトをクリックしてダウンロードしてください。NewValidDumpsのREG日本語版試験勉強法問題集はあなたの一発合格を保証できる資料です。 試験の目標が変わる限り、あるいは我々の勉強資料が変わる限り、すぐに更新して差し上げます。
ブームになるIT技術業界でも、多くの人はこういう悩みがあるんですから、AICPAのREG - CPA Regulation日本語版試験勉強法の能力を把握できるのは欠かさせないない技能であると考えられます。 ただ、社会に入るIT卒業生たちは自分能力の不足で、REG 関連問題資料試験向けの仕事を探すのを悩んでいますか？それでは、弊社のAICPAのREG 関連問題資料練習問題を選んで実用能力を速く高め、自分を充実させます。その結果、自信になる自己は面接のときに、面接官のいろいろな質問を気軽に回答できて、順調にREG 関連問題資料向けの会社に入ります。
我々社のAICPA REG日本語版試験勉強法問題集を購入するかどうかと疑問があると、弊社NewValidDumpsのREG日本語版試験勉強法問題集のサンプルをしてみるのもいいことです。試用した後、我々のREG日本語版試験勉強法問題集はあなたを試験に順調に合格させると信じられます。なぜと言うのは、我々社の専門家は改革に応じて問題の更新と改善を続けていくのは出発点から勝つからです。
多分、REG日本語版試験勉強法テスト質問の数が伝統的な問題の数倍である。AICPA REG日本語版試験勉強法試験参考書は全ての知識を含めて、全面的です。そして、REG日本語版試験勉強法試験参考書の問題は本当の試験問題とだいたい同じことであるとわかります。REG日本語版試験勉強法試験参考書があれば,ほかの試験参考書を勉強する必要がないです。
簡単で順調にAICPA REG日本語版試験勉強法認定試験を通すのは問題になりますが、NewValidDumpsはこの問題を解決できるよ。弊社の問題集はIT技術者がこつこつ研究して、正確で最新なもので君のREG日本語版試験勉強法認定試験を簡単に通すことにいいトレーニングツールになりますよ。
QUESTION NO: 1
Don Wolf became a general partner in Gata Associates on January 1, 1989, with a 5% interest in
Gata's
profits, losses, and capital. Gata is a distributor of auto parts. Wolf does not materially participate in the
partnership business. For the year ended December 31, 1989, Gata had an operating loss of
$100,000.
In addition, Gata earned interest of $20,000 on a temporary investment. Gata has kept the principal temporarily invested while awaiting delivery of equipment that is presently on order. The principal will be
used to pay for this equipment. Wolf's passive loss for 1989 is:
A. $0
B. $4,000
C. $5,000
D. $6,000
Answer: C
Explanation
Choice "c" is correct. Wolf's passive loss for 1989 is $5,000 ( $100,000 operating loss * 5% interest in partnership).
Choice "a" is incorrect. Wolf did not materially participate in the partnership, so the loss was passive.
Choice "b" is incorrect. Wolf's passive loss of $5,000 could not be reduced by his distributive share of the
partnership's "interest income" totaling $1,000. Interest income is considered "portfolio income," and
neither the partnership nor a partner can offset it against passive losses.
Choice "d" is incorrect. No items of income or deduction from portfolio income or activities in which the
taxpayer materially participates may be combined or offset with passive losses unless the activity generating the loss is completely disposed of in a taxable transaction.
QUESTION NO: 2
Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores'
1994 Form 1040.
The Moores received a $500 security deposit on their rental property in 1994. They are required to return the amount to the tenant.
A. $0
B. $500
C. $900
D. $1,000
E. $1,250
F. $1,300
G. $1,500
H. $2,000
I. $2,500
J. $3,000
K. $10,000
L. $25,000
M. $50,000
N. $55,000
O. $75,000
Answer: A
Explanation
"A" is correct. $0. The security deposit is not taxable income because the Moores are required to return it
when the tenant leaves. If the deposit is applied to damages in a later tax year, the portion the
Moores
retain would be income to them in the year they retain the deposit, and the money they spend to repair the
damage would be a deduction to them.
QUESTION NO: 3
For a cash basis taxpayer, gain or loss on a year-end sale of listed stock arises on the:
A. Trade date.
B. Settlement date.
C. Date of receipt of cash proceeds.
D. Date of delivery of stock certificate.
Answer: A
Explanation
Choice "a" is correct. Trade date.
Gain or loss on a year-end sale of listed stock arises on the trade date.
Rule: Whether on the cash or accrual method of accounting taxpayers who sell stock or securities on an
established securities market must recognize gains and losses on the trade date, rather than on the settlement date.
Choices "b", "c", and "d" are incorrect, per the above rule.
QUESTION NO: 4
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. $0
B. $5,000
C. $10,000
D. $15,000
Answer: C
Explanation
Choice "c" is correct. Property acquired as a gift generally retains the rollover cost basis as it had in the
hands of the donor at the time of the gift. Basis is increased by any gift tax paid that is attributable to the
net appreciation in the value of the gift. Since there were no gift taxes paid, Pat's basis for computing a
gain is the rollover cost (basis), $10,000.
Choices "a", "b", and "d" are incorrect, per the explanation above.
QUESTION NO: 5
Clark bought Series EE U.S. Savings Bonds after 1989. Redemption proceeds will be used for payment of
college tuition for Clark's dependent child. One of the conditions that must be met for tax exemption of
accumulated interest on these bonds is that the:
A. Purchaser of the bonds must be the sole owner of the bonds (or joint owner with his or her spouse).
B. Bonds must be bought by a parent (or both parents) and put in the name of the dependent child.
C. Bonds must be bought by the owner of the bonds before the owner reaches the age of 24.
D. Bonds must be transferred to the college for redemption by the college rather than by the owner of the
bonds.
Answer: A
Explanation
Choice "a" is correct. One of the conditions that must be met for tax exemption of accumulated interest on
the bonds is that the purchaser of the bonds must be the sole owner of the bonds (or joint owner with his
or her spouse).
Choice "b" is incorrect. The bonds must be bought and put in the name of the owner or co-owner, not in
the name of the dependent child.
Choice "c" is incorrect. The owner must be at least 24 years old before the bonds issue date.
Choice "d" is incorrect. There is no requirement that the bonds must be transferred to the college for redemption by the college rather than by the owner of the bonds.
AICPAのGoogle Google-Workspace-Administratorの認定試験に合格すれば、就職機会が多くなります。 CompTIA CV0-003 - 弊社の勉強の商品を選んで、多くの時間とエネルギーを節約こともできます。 GARP 2016-FRR - あなたの全部な需要を満たすためにいつも頑張ります。 AICPAのISTQB CTAL-TTA認定試験の合格証明書はあなたの仕事の上で更に一歩の昇進で生活条件が向上することが助けられます。 NewValidDumpsの専門家チームがAICPAのMuleSoft MCIA-Level-1-JPN認証試験に対して最新の短期有効なトレーニングプログラムを研究しました。
Updated: May 26, 2022