[单选题]
The self-employment tax is:
A .Fully deductible as an itemized deduction.
B .One-half deductible from gross income in arriving at adjusted gross income .
C .Not deductible.
D .Fully deductible in determining net income from self-employment.
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .甲公司用回收期法评价资本投资。公司的一个投资项目要求280000元的期初投资，预期的税前现金流量如下：第一年是120000元；第二年是120000元； 第三年是120000元；第四年是160000元；第五年是160000元。公司的有效税率为40%。基于这些数据，项目的回收期应该为（ ）
A 1.5年。 B 2.3 年。 C 3.4年。 D 3.7年。
题型:
单选题
提问时间:
2021-08-24
2 .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 USD 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 USD 1,200 to refund the overpayment to Easel. What amount should be reported in Mel's gross income for the year?
A USD 3,600 B USD 1,200 C USD 4,800 D USD 0
题型:
单选题
提问时间:
2021-08-24
3 .甲公司正在评价一项投资项目，该投资预期将产生如下的现金流量和净利润： 年 税后现金流量 净利润 0 （40000）元 0元 1 12000元 4000元 2 12000元 4000元 3 16000元 4000元 4 16000元 4000元 该项目的回收期为（ ）。
A 2.5年。 B 2.6年。 C 3.0年。 D 3.3 年。
题型:
单选题
提问时间:
2021-08-24
4 .Deet, an unmarried taxpayer, qualified to itemize current year deductions. Deet's adjusted gross income was USD 40,000 and he made a USD 2,500 substantiated cash donation directly to a needy family. Deet also donated art, valued at USD 10,000, to a local art museum. Deet had purchased the art work two years earlier for USD 2,000. What was the maximum amount of the charitable contribution allowable as an itemized deduction on Deet's current year income tax return?
A USD 12,500 B USD 2,000 C USD 4,500 D USD 10,000
题型:
单选题
提问时间:
2021-08-24
5 .甲公司出于税收和财务报告的考虑而使用直线折旧法。下表的数据与乙机器有关，该机器成本是800000元，并且要在5年内完全折旧。经营财务数据 （单位：元） 年 经营利润 现金经营费用节约额 1 300000 460000 2 400000 560000 3 450000 610000 4 450000 610000 5 350000 510000 上列所有的金额都是税前的。公司的所得税税率为40%。公司要求的收益率为12%。对于乙机器而言，其回收期应该为（ ） 。
A 2.14 年。 B 2.44 年。 C 2.58 年。 D 3.41 年。
题型:
单选题
提问时间:
2021-08-24
7 .投资项目评价方法中的敏感性分析（ ）。
A 提供多种结果发生的可能性。 B 决定公司的资本成本。 C 计算因项目现金流量变化而引起的结果变化。 D 产生项目分析中使用的贴现率。
题型:
单选题
提问时间:
2021-08-24
8 .For the current year, Val and Pat White filed a joint return. Val earned USD 35,000 in wages and was covered by his employer's qualified pension plan. Pat was unemployed and received USD 5,000 in alimony payments for the first 4 months of the year before remarrying. The couple had no other income. Each contributed USD 5,000 to an IRA account. The allowable IRA deduction on their current year joint tax return is:
A USD 10,000 B USD 0 C USD 7,000 D USD 5,000
题型:
单选题
提问时间:
2021-08-24
9 .回收期的倒数可用于估计项目的（ ）。
A 现金流模式相对稳定情况下的内部回报率。 B 净现值。 C 现金流模式相对稳定情况下的会计回报率。 D 获利指数。
题型:
单选题
提问时间:
2021-08-24
10 .Which expense, both incurred and paid in the same year, can be claimed as an itemized deduction subject to the two percent-of-adjusted-gross-income floor?
A Employee's unreimbursed business car expense B Self-employed health insurance C One-half of the self-employment tax. D Employee's unreimbursed moving expense.
题型:
单选题
提问时间:
2021-08-24
