下列关于个人贷款利率的表述,错误的有( )。
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2 .In Year 1, Best Corp., an accrual-basis calendar-year C corporation, received USD100,000 in dividend income from the common stock that it held in an unrelated domestic corporation. The stock was not debt-financed and was held for over a year. Best recorded the following information for Year 1:Loss from Best's operationsUSD(10,000)Dividends received100,000Taxable income (before dividends-received deduction)90,000Best's dividends-received deduction on its Year 1 tax return was:
A USD100,000 B USD70,000 C USD80,000 D USD63,000
3 .根据《担保法》的规定,不能担任保证人的有( )。
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4 .During the year, Portal Corp. received USD100,000 in dividends from Sal Corp., its 80%-owned subsidiary. What net amount of dividend income should Portal include in its current year consolidated tax return?
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5 .加强风险管理的意义有( )。
A 提高资产质量,降低减值准备 B 促进合规经营,防范案件发生 C 降低非预期损失,减少资本占用,增加经济增加值 D 准确把握客户或产品风险,提高定价能力 E 支持产品服务创新,提升市场竞争力
7 .In which of the following circumstances does the three-year statute of limitations on additional tax assessments apply?
A A taxpayer inadvertently overstates deductions equal to 15% of gross income. B A taxpayer willfully attempts to evade tax in filing income tax returns. C A taxpayer inadvertently omits from gross income an amount in excess of 25% of the gross income stated on the income tax return. D The IRS files...
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10 .An S corporation engaged in manufacturing has a year end of June 30. Revenue consistently has been more than USD10 million under both cash and accrual basis of accounting. The stockholders would like to change the tax status of the corporation to a C corporation using the cash basis with the same year end. Which of the following statements is correct if it changes to a C corporation?
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