可以在一年或者超过一年的一个营业周期内变现或者耗用的资产是（ ）。
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1 .Jackson owns two residences. The second residence, which has never been used for rental purposes, is the only residence that is subject to a mortgage. The following expenses were incurred for the second residence in the current year:Mortgage interestUSD5,000UtilitiesUSD1,200Hazard insuranceUSD6,000For regular income tax purposes, what is the maximum amount allowable as a deduction for Jackson's second residence in the current year?
A USD6,200 in determining adjusted gross income. B USD12,200 as an itemized deduction. C USD5,000 as an itemized deduction. D USD11,000 in determining adjusted gross income.
2 .明细分类账的格式不包括（ ）。
A 两栏式 B 三栏式 C 多栏式 D 数量金额式
3 .An individual taxpayer reports the following information:U.S. Treasury bond incomeUSD100Municipal bond incomeUSD200Rental incomeUSD500Investment interest expenseUSD1,000What amount of investment interest can the taxpayer deduct in the current year?
A USD1,000 B USD100 C USD300 D USD800
4 .库存现金的清查采用（ ）的方法。
A 技术推算 B 实地盘点 C 发函询证 D 自行申报
5 .An individual taxpayer earned USD10,000 in investment income, USD8,000 in noninterest investment expenses, and USD5,000 in investment interest expense. How much is the taxpayer allowed to deduct on the current-year's tax return for investment interest expenses?
A USD 5,000 B USD 3,000 C USD 2,000 D USD 0
7 .On December 1 of the prior year, Michaels, a self-employed cash basis taxpayer, borrowed USD100,000 to use in her business. The loan was to be repaid on November 30 of the current year. Michaels paid the entire interest of USD12,000 on December 1 of the prior year. What amount of interest was deductible on Michaels' current year income tax return?
A USD 0 B USD 1,000 C USD 11,000 D USD 12,000
8 .将负债类科目分为反映流动负债的科目和反映非流动负债的科目的依据是（ ）。
A 负债的偿还期限 B 负债金额的大小 C 与其对应的资产的流动性 D 成本的不同内容和性质
9 .For regular tax purposes, with regard to the itemized deduction for qualified residence interest, home equity indebtedness incurred during a year:
A Is limited to USD100,000 on a joint income tax return. B May exceed the fair market value of the residence. C Includes acquisition indebtedness secured by a qualified residence. D Must exceed the taxpayer's net equity in the residence.
10 .按填列方式可将记账凭证分为（ ）。
A 收款凭证 B 付款凭证 C 转账凭证 D 复式记账凭证 E 单式记账凭证
