According to the FASB and IASB conceptual frameworks, the primary users of financial reports include all of the following, except:
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1 .The alternative minimum tax (AMT) is computed as the:
A Excess of the tentative AMT over the regular tax B Excess of the regular tax over the tentative AMT C The tentative AMT plus the regular tax D Lesser of the tentative AMT or the regular tax
2 .A calendar-year taxpayer files an individual tax return for Year 2 on March 20, Year 3. The taxpayer neither committed fraud nor omitted amounts in excess of 25% of gross income on the tax return. What is the latest date that the Internal Revenue Service can assess tax and assert a notice of deficiency?
A April 15, Year 5 B March 20, Year 6 C April 15, Year 6 D March 20, Year 5
3 .A C corporation's net capital losses are:
A Carried forward indefinitely until fully utilized. B Carried back 3 years and forward 5 years. C Deductible in full from the corporation's ordinary income. D Deductible from the corporation's ordinary income only to the extent of $3,000.
4 .At the beginning of the year, Westwind, a C corporation, had a deficit of $45,000 in accumulated earnings and profits. For the current year, Westwind reported earnings and profits of $15,000. Westwind distributed $12,000 during the year. What was the amount of Westwind's accumulated earnings and profits at year-end?
A $45,000 B $42,000 C $57,000 D $30,000
5 .On January 1, Year 1, Kee Corp., a C corporation, had a $50,000 deficit in earnings and profits. For Year 1, Kee had current earnings and profits of $10,000 and made a $30,000 cash distribution to its stockholders. What amount of the distribution is taxable as dividend income to Kee's stockholders?
A $30,000 B $0 C $10,000 D $20,000
7 .Village Corp., a calendar year corporation, began business in Year 1. Village made a valid S corporation election on December 5, Year 3, with the unanimous consent of its shareholders. The eligibility requirements for S status continued to be met throughout Year 4. On what date did Village's S status become effective?
A December 5, Year 4. B December 5, Year 3. C January 1, Year 3. D January 1, Year 4.
8 .What is the underlying concept that supports the immediate recognition of a contingent loss?
A Consistency B Conservatism C Matching D Substance over form
9 .The private foundation status of an exempt organization will terminate if it:
A Is governed by a charter that limits the exempt purposes B Does not distribute all of its net assets to one or more public charities C Becomes a public charity D Is a foreign corporation
10 .A company's activities for year 2 included the following:Grosssales$3,600,000Costof goods sold1,200,000Sellingand administrative expense500,000Adjustmentfor a prior-year understatement of amortization expense59,000Salesreturnsxpense34,000Gainon sale of available-for-sale securities8,000Gainon disposal of a discontinued business segment4,000Unrealizedgain on available-for-sale securities2,000The company has a 30% effective income tax rate. What is the company's net income for year 2?
A $1,316,000 B $1,273,300 C $1,314,600 D $1,267,700
