最新のREG問題集で試験を準備する

AICPA REG 試験概要:

AICPA REG 試験シラバストピック:

AICPA CPA Regulation 認定 REG 試験問題：

1. Under a $150,000 insurance policy on her deceased father's life, May Green is to receive $12,000 per
year for 15 years. Of the $12,000 received in 1987, the amount subject to income tax is:

A) $2,000
B) $12,000
C) $1,000
D) $0

2. Mosh, a sole proprietor, uses the cash basis of accounting. At the beginning of the current year, accounts
receivable were $25,000. During the year, Mosh collected $100,000 from customers. At the end of the
year, accounts receivable were $15,000. What was Mosh's gross taxable income for the current year?

A) $110,000
B) $90,000
C) $100,000
D) $75,000

3. Greller owns 100 shares of Arden Corp., a publicly-traded company, which Greller purchased on January
1 , 2001, for $10,000. On January 1, 2003, Arden declared a 2-for-1 stock split when the fair market value
(FMV) of the stock was $120 per share. Immediately following the split, the FMV of Arden stock was $62
per share. On February 1, 2003, Greller had his broker specifically sell the 100 shares of Arden stock
received in the split when the FMV of the stock was $65 per share. What is the basis of the 100 shares of
Arden sold?

A) $6,200
B) $6,500
C) $6,000
D) $5,000

4. 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) Bonds must be bought by the owner of the bonds before the owner reaches the age of 24.
B) Bonds must be bought by a parent (or both parents) and put in the name of the dependent child.
C) Bonds must be transferred to the college for redemption by the college rather than by the owner of the
bonds.
D) Purchaser of the bonds must be the sole owner of the bonds (or joint owner with his or her spouse).

5. Freeman, a single individual, reported the following income in the current year:
Guaranteed payment from services rendered to a partnership $50,000
Ordinary income from a S corporation $20,000
What amount of Freeman's income is subject to self-employment tax?

A) $20,000
B) $70,000
C) $50,000
D) $0

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