按取得的来源不同，原始凭证可以分为（　）。

1 .关于原始凭证的填制要求，正确的有（　）。

A 记录要真实 B 手续要完备 C 填制要及时 D 编号要连续 E 格式要统一

题型: 多选题 提问时间: 2021-08-24

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2 .A calendar-year individual is eligible to contribute to a deductible IR The taxpayer obtained a six-month extension to file until October 15 but did not file the return until November 1. What is the latest date that an IRA contribution can be made in order to qualify as a deduction on the prior year's return?

A August 15. B November 1. C October 15. D April 15.

题型: 单选题 提问时间: 2021-08-24

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3 .下列关于财产清查结果的处理方法正确的有（　）。

A 流动资产盘盈可冲减管理费用 B 固定资产盘盈可记入营业外收入 C 由于自然灾害和意外事故造成的损失，可记入管理费用 D 定额内损耗可记入营业外支出 E 发生的坏账损失，借记“坏账准备”科目，贷记“应收账款”等科目

题型: 多选题 提问时间: 2021-08-24

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4 .For the current year, Seth and Sheila intend to file a joint return. Seth expects to earn USD35,000 in wages from his teaching job. He is covered by the university's pension plan. Sheila is a volunteer at their son, Stephen's, school. In addition to Seth's income, they received USD500 in interest income and USD50 in prize winnings from a local radio contest. Each would like to make a deductible contribution to an individual retirement account for the current year. They also believe they will be eligible to claim a tax credit for these contributions. Which of the following is correct?I. Deductible ContributionII. Claim Credit

A Neither I nor II. B Both I and II. C II only. D I only

题型: 单选题 提问时间: 2021-08-24

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5 .Grey, a calendar-year taxpayer, was employed and resided in New York. On February 2, of the current year, Grey was permanently transferred to Florida by his employer. Grey worked full-time for the entire year. In the current year, Grey incurred and paid the following unreimbursed expenses in relocating:Lodging and travel expenses while movingUSD1,000Pre-move househunting costs1,200Costs of moving household furnishings and personal effects1,800What amount was deductible as moving expense on Grey's current year tax return?

A USD1,800 B USD4,000 C USD2,800 D USD1,000

题型: 单选题 提问时间: 2021-08-24

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7 .Davidson was transferred from Chicago to Atlanta. In connection with the transfer, Davidson incurred the following moving expenses:Moving the household goodsUSD2,000Temporary living expenses in Atlanta400Lodging on the way to Atlanta100Meals40What amount may Davidson deduct if the employer reimbursed Davidson USD2,000 (not included in form W-2) for moving expenses?

A USD520 B USD120 C USD500 D USD100

题型: 单选题 提问时间: 2021-08-24

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8 .利润表的基本框架由（　）构成。

A 收入 B 资产 C 费用 D 利润 E 负债

题型: 多选题 提问时间: 2021-08-24

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9 .Which of the following items are not allowable as adjustments for moving expenses without regard to employer provided benefits or other limitations?

A Cost of moving household goods. B Expense of breaking lease. C Transportation. D Cost of hotel during drive to new home.

题型: 单选题 提问时间: 2021-08-24

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10 .会计要素计量属性反映的是会计要素金额的确定基础，主要包括（　）。

A 历史成本 B 可变现净值 C 公允价值 D 净残留值 E 现值

题型: 多选题 提问时间: 2021-08-24

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