下列记账方法中，属于复式记账法的有（ ）。
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1 .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.
2 .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
3 .On January 2, Year 1, the Kanes paid USD60,000 cash and obtained a USD300,000 mortgage to purchase a home. In Year 4, they borrowed USD20,000 secured by their home on a home equity line of credit and used the cash to pay bills and take a vacation. That same year they took out a USD7,000 auto loan.The following information pertains to interest paid in Year 4:Mortgage interest on first loanUSD19,000Interest on home equity line of credit2,500Auto loan interest500For Year 4, how much interest is deductible?
A USD22,000 B USD19,000 C USD21,500 D USD19,500
4 .需要进行全面清查的情况有（ ）。
A 年终决算之前 B 季终决算之前 C 单位撤并或者改变其隶属关系时 D 企业股份制改造前 E 开展资产评估，清产核资等专项经济活动前
5 .Wilson, CPA, uses a commercial tax software package to prepare clients' individual income tax returns. Upon reviewing a client's computer-generated year 1 itemized deductions, Wilson discovers that the schedule's deductible investment interest expense is less than the amount paid by the taxpayer and the amount that Wilson entered into the computer. After analyzing the entire tax return, Wilson determines that the computer-generated investment interest expense deduction is correct. Why is the computer-generated investment interest expense deduction correct?I.The client's investment interest expense exceeds net investment income.II.The client's qualified residence interest expense reduces the deductible amount of investment interest expense.
A II only. B I only. C Both I and II. D Neither I nor II.
7 .The Browns borrowed USD20,000, secured by their home, to pay their son's college tuition. At the time of the loan, the fair market value of their home was USD400,000, and it was unencumbered by other debt. The interest on the loan qualifies as:
A Investment interest expense. B Nondeductible interest. C Deductible personal interest. D Deductible qualified residence interest.
8 .按内容可将记账凭证分为（ ）。
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
9 .On December 1 of the current year, Krest, a self-employed cash basis taxpayer, borrowed USD200,000 to use in her business. The loan was to be repaid on November 30 of the following year. Krest paid the entire interest amount of USD24,000 on December 1 of the current year. What amount of interest was deductible on Krest's current year income tax return?
A USD 2,000 B USD 0 C USD 24,000 D USD 22,000
10 .在企业会计要素中，资产的基本特征有（ ）。
A 资产是由企业将要发生的交易或者事项形成的 B 资产应为企业拥有或控制的资源 C 资产是所有者享有的经济利益 D 资产预期会给企业带来经济利益 E 资产是由企业过去的交易或者事项形成的
