If an S corporation has no accumulated earnings and profits, the amount distributed to a shareholder:
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1 .甲公司在阿尔及利亚进行经营，当地的通货膨胀率达到10%，公司的总会计师张三估计该公司的实际增长率能够达到4%，实际加权资本成本为8%。公司今年的自由现金流量为187000000元，请问甲公司的价值是多少元？（ ）
A 4250000000元。 B 4420000000元。 C 4675000000元。。 D 4862000000元。
2 .Winter, a single individual, had a net operating loss of USD 20,000 three years ago. A Code Section 1244 stock loss made up three-fourths of that loss. Winter had no taxable income from that year until the current year. In the current year, Winter has gross income of USD 80,000 and sustains another loss of USD 50,000 on Code Section 1244 stock. Assuming that Winter can carry the entire USD 20,000 net operating loss to the current year, what is the amount and character of the Code Section 1244 loss that Winter can deduct for the current year?
A USD 50,000 ordinary loss. B USD 50,000 capital loss. C USD 35,000 capital loss. D USD 35,000 ordinary loss.
3 .甲公司计划收购乙公司，总会计师李四正在考虑估计乙公司价值的方法，公司新雇佣的管理会计师王五提出以下估值方法：Ⅰ.重置成本法。Ⅱ.贴现现金流法。Ⅲ.市场比较法。Ⅳ.可变现净值法。Ⅴ.作 业成本法。请问王五提出的方法中哪些适合在估值过程中使用？（ ）
A 只有Ⅱ和Ⅲ。 B 只有Ⅰ，Ⅱ和Ⅲ。C只有Ⅱ，Ⅲ和Ⅳ。 C 只有Ⅱ，Ⅲ和Ⅳ。 D Ⅰ，Ⅱ，Ⅲ，Ⅳ和Ⅴ。
4 .Azure, a C corporation, reports the following: Pretax book income of USD 542,000. Depreciation on the tax return is USD 10,000 greater than depreciation on the financial statements. Rent income reportable on the tax return is USD 36,000 greater than rent income per the financial statements. Fines for pollution appear as a USD 5,000 expense in the financial statements. Interest earned on municipal bonds is USD 25,000.What is Azure's taxable income?
A USD 548,000 B USD 544,000 C USD 528,000 D USD 559,000
5 .以下哪个选项关于内部回报率和净现值的说法是正确的？（ ）
A 当内部回报率等于资本性成本时，净现值等于零。 B 不论什么情况下，两者计算结果都一样。 C 如果净现值小于零，内部回报率小于资本成本。 D 内部回报率和净现值都未考虑时间的机会价值。
7 .证券分析师张三正在分析甲公司的财务报表，具体数据如下：销售收入100万元，销货成本50万元，销售管理费用10万元，折旧10万元，利息5万元，所得税10万元，净利润15万元。他又收集了同行业的另外三家公司的数据如下表所示。同行业公司财务报表（单位：万元） A公司 B公司 C公司 销售收入 1000 500 200 息税折旧摊销前利润 500 300 150 经营利润 300 150 80 净利润 100 75 22.5 企业价值 2000 1500 450 张三决定使用EV/EBITDA比率进行估值，请问甲公司的企业价值是多少万元?（ ）
A 120万元。 B 160万元 C 200万元。 D 300万元。
8 .Which of the following exempt organizations must file annual information returns?
A Churches. B Private foundations. C Those with gross receipts of less than USD 50,000 in each taxable year. D Internally supported auxiliaries of churches.
9 .请问以下方法中有几种是资本投资风险分析的方法？（ ） （1）确定性等值。（2）风险价值。（3）敏感性分析。（4）情景分析。（5）压力测试。（6）蒙特卡洛模拟分析。（7）专门利率调整法。（8）风险图。
A 4 种。 B 5 种。 C 6 种。 D 7 种。
10 .A binding contract between the IRS and the taxpayer by which the IRS agrees not to seek a transfer pricing adjustment for a covered transaction if the taxpayer files its return for a covered year consistent with the agreed transfer pricing method is called a(n):
A Section 482 study. B Advance Pricing Agreement Program. C Request for competent authority. D Controlled transaction analysis agreement.
