下列关于推行审贷分离的说法,错误的是( )。
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1 .Which of the following fiduciary entities arerequired to use the calendar year as their taxable period for income taxpurposes?EstatesTrusts (except thosethat are tax exempt)
A No; No B No; Yes C Yes; No D Yes; Yes
2 .For income tax purposes, the estate's initial taxable period for a decedent who died on October 24:
A Must be a fiscal year beginning on the date of the decedent's death. B May be either a calendar year, or a fiscal year beginning on the date of the decedent's death. C Must be a calendar year beginning on January 1 of the year of the decedent's death. D May be either a calendar year, or a fiscal y...
3 .During the current year, a trust reports thefollowing information: Dividends USD10,000 Interest from corporate bonds 12,000 Tax-exempt interest from state bonds 4,000 Capital gain (allocated to corpus) 2,000 Trustee fee (allocated to corpus) 6,000 What is the trust's accounting income?
A USD34,000 B USD22,000 C USD28,000 D USD26,000
4 .Joan is going to gift her best friend's son USD15,000during the current tax year, and when she passes away, she will gift her hometo him. Which of the following is correct with regard to these gifts during thecurrent year, assuming that the cash is given and Joan does not die during thecurrent year? Cash Home
A Completed gift; Completed gift B Completed gift; Incomplete gift C Incomplete gift; Incomplete gift D Incomplete gift; Completed gift
5 .As of the beginning of Year 3, Wolf, Inc. has a written accounting policy to expense amounts paid for tangible property costing up to USD8,000. Wolf also has an applicable financial statement for the year. During Year 3, Wolf pays USD12,000 for three pieces of office furniture that cost USD4,000 each and have an economic life of five years. Under the de minimis rule, how much can Wolf deduct for tax purposes in Year 3?
A USD0 B USD4,000 C USD12,000 D USD1,500
7 .( )是指银行业金融机构根据借款人的有效贷款需求,主要通过贷款人受托支付的方式,将贷款资金支付给符合合同约定的借款人交易对象的过程。
A 全流程管理 B 诚信申贷 C 协议承诺 D 实贷实付
8 .借款人委托其他自然人代办个人贷款的划付时,代理人需要持有的证件或材料不包括( )。
A 本人身份证件 B 借款人身份证件 C 借款人授权委托书 D 个人住房贷款审批表
9 .对于二手个人购房贷款,银行最主要的合作单位是( )。
A 房地产开发商 B 房地产经纪公司 C 房产局 D 住房置业担保公司
10 .( )是债务人未能如期偿还债务而给经济主体造成损失的风险,因此又被称为违约风险。
A 信用风险 B 操作风险 C 市场风险 D 其他风险
