Webster, a C corporation, has USD70,000 in accumulated and no current earnings and profits. Webster distributed USD20,000 cash and property with an adjusted basis and fair market value of USD60,000 to its shareholders. What amount should the shareholders report as dividend income?

1 .The accumulated earnings tax can be imposed:

A Only on parent-subsidiary affiliated groups. B On regular corporations not classified as personal holding companies. C On companies that make distributions in excess of accumulated earnings. D On both partnerships and corporations.

题型: 单选题 提问时间: 2021-08-24

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2 .下列属于个人贷款营销渠道的有（　）。

A 自动柜员机 B 电话银行 C 网上银行 D 自助银行 E 手机银行

题型: 多选题 提问时间: 2021-08-24

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3 .情景分析要满足（　）。

A 全面性 B 敏感性 C 前瞻性 D 客观性 E 动态性

题型: 多选题 提问时间: 2021-08-24

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4 .Kane Corp. is a calendar year domestic personal holding company. Which deduction(s) must Kane make from Year 1 taxable income to determine undistributed personal holding company income prior to the dividend-paid deduction?I. Federal income taxesII. Net long-term capital gain less related federal income taxes

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

题型: 单选题 提问时间: 2021-08-24

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5 .市场风险包括（　）。

A 利率风险 B 汇率风险 C 股票风险 D 商品风险 E 战略风险

题型: 多选题 提问时间: 2021-08-24

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7 .声誉风险管理的主要做法有（　）。

A 强化声誉风险管理培训 B 兑现承诺 C 及时处理投诉和批评 D 增强对客户/公众的透明度 E 将商业银行的企业社会责任和经营目标相结合

题型: 多选题 提问时间: 2021-08-24

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8 .5W因素分析法主要是指（　）。

A 借款人 B 借款用途 C 还款期限 D 担保物 E 如何还款

题型: 多选题 提问时间: 2021-08-24

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9 .At the beginning of the year, Data, a C corporation, had a USD45,000 deficit in accumulated earnings and profits. For the current year, Data reported earnings and profits of USD15,000. Data distributed USD18,000 to its shareholders during the current year. What amount of the distribution is treated as a taxable dividend?

A USD 0 B USD 15,000 C USD 18,000 D USD 3,000

题型: 单选题 提问时间: 2021-08-24

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10 .操作风险包括法律风险、声誉风险和战略风险。（　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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