下列不属于城建税和教育费附加计税依据的有（ ）。
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1 .During a period of inflation in which the amount in an asset account remains constant, which of the following occurs?
A A purchasing power gain, if the item is a monetary asset. B A purchasing power loss, if the item is a monetary asset. C A purchasing power gain, if the item is a nonmonetary asset. D A purchasing power loss, if the item is a nonmonetary asset.
2 .税务机关实施的下列具体行政行为中，属于行政复议受案范围的有（ ）。
A 代开发票 B 税收保全措施 C 纳税信用等级评定 D 增值税一般纳税人资格认定
3 .When computing purchasing power gain or loss on net monetary items, which of the following accounts is classified as nonmonetary?
A Allowance for uncollectible accounts. B Advances to unconsolidated subsidiaries. C Unamortized premium on bonds payable. D Accumulated depreciation of equipment.
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A 经营性单位从房地产开发企业购入的办公用商品房 B 个人非营业用房产 C 邮政部门坐落在城市 D 农村的经营性用房
5 .Kale Co. purchased bonds at a discount on the open market as an investment and intends to hold these bonds to maturity. Kale should account for these bonds at:
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7 .On July 2, Year 1, Wynn, Inc., purchased as an available-for-sale security a USD1,000,000 face value Kean Co. 8% bond for USD910,000 plus accrued interest to yield 10%. The bonds mature on January 1, Year 7, and pay interest annually on January 1. On December 31, Year 1, the bonds had a market value of USD945,000. On February 13, Year 2, Wynn sold the bonds for USD920,000. In its December 31, Year 1, balance sheet, what amount should Wynn report for available-for-sale investments in debt securities?
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9 .Sun Corp. had investments in marketable equity securities costing USD650,000. On June 30, Year 2, Sun decided to hold the investments indefinitely and accordingly reclassified them from trading to available-for-sale on that date. The investments' market value was USD575,000 at December 31, Year 1, USD530,000 at June 30, Year 2, and USD490,000 at December 31, Year 2.What amount of loss from investments should Sun report in its Year 2 income statement?
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