Which allowable deduction can be claimed in arriving at an individual's adjusted gross income?
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1 .投资项目评价方法中的敏感性分析（ ）。
A 提供多种结果发生的可能性。 B 决定公司的资本成本。 C 计算因项目现金流量变化而引起的结果变化。 D 产生项目分析中使用的贴现率。
2 .For the current year, Val and Pat White filed a joint return. Val earned USD 35,000 in wages and was covered by his employer's qualified pension plan. Pat was unemployed and received USD 5,000 in alimony payments for the first 4 months of the year before remarrying. The couple had no other income. Each contributed USD 5,000 to an IRA account. The allowable IRA deduction on their current year joint tax return is:
A USD 10,000 B USD 0 C USD 7,000 D USD 5,000
3 .回收期的倒数可用于估计项目的（ ）。
A 现金流模式相对稳定情况下的内部回报率。 B 净现值。 C 现金流模式相对稳定情况下的会计回报率。 D 获利指数。
4 .Which expense, both incurred and paid in the same year, can be claimed as an itemized deduction subject to the two percent-of-adjusted-gross-income floor?
A Employee's unreimbursed business car expense B Self-employed health insurance C One-half of the self-employment tax. D Employee's unreimbursed moving expense.
5 .在对某资本预算方案进行评估时，公司财务人员想要知道营运收入的变动和项目有效期的年限对内部回报率产生怎样的影响，那么他应该使用哪种分析技术。（ ）
A 蒙特卡洛方法。 B 敏感性分析。 C 学习曲线分析。 D 情景分析。
7 .在确定性等值法的净现值的计算中应使用到的贴现率是（ ）。
A 债务成本。 B 无风险利率。 C 股票成本。 D 风险调整贴现率。
8 .Mr. and Mrs. Sloan incurred the following expenses during the year when they adopted a child: Child's medical expenses USD 3,000 Legal expenses 5,000 Agency fee 3,000Without regard to the limitation of the credit, what amount of the above expenses are qualifying expenses for the adoption credit?
A 3,000 B 6,000 C 11,000 D 8,000
9 .甲公司将要投资一个新项目，项目初始投资735425元，预期投资期限10年，资本成本18%。此新项目受到省政府的支持，同意投资支出免税。进行投资后，公司每年增加的营业收入426000元，销售成本占销售额的46%，另外需增加管理费用80000元，公司有效所得税税率为40%，风险调整后的贴现率为14%。请问公司 是否投资该项目，并且净现值是多少？（四舍五入到千位）（ ）
A 不投资，净现值为（36000元）。 B 不投资，净现值为（265859元）。 C 投资，净现值为28000元。 D 投资，净现值为175000元。
10 .According to the AICPA Statements on Standards for Tax Services, which of the following factors should a CPA consider in choosing whether to provide oral or written advice to a client?
A The likelihood that current tax litigation will impact the advice. B The tax sophistication of the client. C The client's business acumen. D Whether the client will seek a second opinion.
