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?
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A 15000×17%+500×11%+100000×3%＝5605元 B 15000×13%+500×11%＝2005元 C 15000×13%+500×11%+100000×3%＝5005元 D 15000×13%+100000×3%＝4950元
2 .Kent Corp. is a calendar year accrual basis C corporation. In Year 1, Kent made a nonliquidating distribution of property with an adjusted basis of USD150,000 and a fair market value of USD200,000 to Reed, its sole shareholder.The following information pertains to Kent:Reed's basis in Kent stock at January 1, Year 1USD500,000Accumulated earnings and profits at January 1, Year 1125,000Current earnings and profits for Year 1 (from operations)60,000What was taxable as dividend income to Reed for Year 1?
A USD 200,000 B USD 185,000 C USD 150,000 D USD 60,000
3 .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.
4 .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
5 .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
7 .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...
8 .A client suing a CPA for negligence must prove each of the following factors, except:
A Breach of duty of care. B Injury. C Reliance. D Proximate cause.
9 .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.
10 .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
