A client suing a CPA for negligence must prove each of the following factors, except:
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1 .An unrestricted cash contribution should be reported in a nongovernmental not-for-profit organization's statement of cash flows as an inflow from:
A Investing activities. B Financing activities. C Capital and related financing activities. D Operating activities.
2 .该企业当期应缴纳的增值税税额为（ ）元。
A 2887.4 B 3595 C 1895 D 3615
3 .On March 1, Year 4, Nader Corp. adopted a plan of complete liquidation. On June 30, Nader distributed the assets it held at the time as listed below to its shareholders:AssetBasisFMVCashUSD10,000USD10,000Installment notes receivableUSD80,000USD135,000How much gain must Nader recognize as a result of this distribution?
A USD 45,000 B USD 0 C USD 145,000 D USD 55,000
4 .In the preparation of the statement of activities for a nongovernmental not-for-profit organization, all expenses are reported as decreases in which of the following net asset classes?
A Permanently restricted net assets. B Total net assets. C Temporarily restricted net assets. D Unrestricted net assets.
5 .下列选项中，表述不正确的是（ ）。
A 旅游业应按“服务业”的税目缴纳营业税 B 旅游业务以其取得的全部价款和价外费用为计税依据 C 旅游企业组织旅游团到境外旅游，在境外改由其他旅游企业接团，以全程旅游费减去付给该接团企业的旅游费后的余额为计税依...
7 .Hann School, a nongovernmental not-for-profit organization, spent USD1 million of temporarily restricted cash to acquire land and building. How should this be reported in the statement of activities?
A Increase in unrestricted net assets. B Decrease in permanently restricted net assets. C Increase in permanently restricted net assets. D Increase in temporarily restricted net assets.
8 .下列关于该旅行社甲团收入应缴纳营业税的计算正确的是（ ）。
A 甲团应缴纳的营业税＝（4500-1600-400-300-600）×36×5%＝2880元 B 甲团应缴纳的营业税＝（4500-1600-400-300）×36×5%＝3960元 C 甲团应缴纳的营业税＝（4500-1600-400）×36×5%＝4500元 D 甲团应缴纳的营业税＝（4500-1600）×36×5%＝5220元
9 .Pix Corp. is making a USD6,000,000 stock offering. Pix wants the offering exempt from registration under the Securities Act of 1933.Which of the following requirements would Pix have to comply with when selling the securities?
A No more than 35 investors. B No more than 35 unaccredited investors. C Accredited investors only. D Unaccredited investors only.
10 .During the current year, the Finn Foundation, a nongovernmental not-for-profit organization, received a USD1,000,000 permanent endowment from Chris. Chris stipulated that the income must be used to provide recreational activities for the elderly. The endowment reported income of USD80,000 in the current year. What amount of permanently restricted contribution revenue should Finn report at the end of the current year?
A USD80,000 B USD1,000,000 C USD1,080,000 D USD0
