When computing purchasing power gain or loss on net monetary items, which of the following accounts is classified as nonmonetary?
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1 .陈某参加商场的有奖销售活动，中奖20000元。陈某通过公益部门向当地的教育事业捐款5000元。陈某该项中奖所得应缴纳个人所得税（ ）元。
A 2800 B 4000 C 3000 D 3200
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A Historical cost/constant dollar. B Current cost/nominal dollar. C Historical cost/nominal dollar. D Current cost/constant dollar.
3 .下列各项中，应按“技术合同”税目征收印花税的是（ ）。
A 商品房销售合同 B 土地使用权转让合同 C 专利申请转让合同 D 专利实施许可合同
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A A purchasing power gain, if the item is a monetary asset. B A purchasing power loss, if the item is a monetary asset. C A purchasing power gain, if the item is a nonmonetary asset. D A purchasing power loss, if the item is a nonmonetary asset.
5 .税务机关实施的下列具体行政行为中，属于行政复议受案范围的有（ ）。
A 代开发票 B 税收保全措施 C 纳税信用等级评定 D 增值税一般纳税人资格认定
7 .下列各项中，不应当征收房产税的有（ ）。
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A 某生产企业出口货物确认的免抵退税额 B 查补的“三税” C 享受税收优惠而减免的“三税” D 货物进口时征收的增值税
10 .On July 2, Year 1, Wynn, Inc., purchased as an available-for-sale security a USD1,000,000 face value Kean Co. 8% bond for USD910,000 plus accrued interest to yield 10%. The bonds mature on January 1, Year 7, and pay interest annually on January 1. On December 31, Year 1, the bonds had a market value of USD945,000. On February 13, Year 2, Wynn sold the bonds for USD920,000. In its December 31, Year 1, balance sheet, what amount should Wynn report for available-for-sale investments in debt securities?
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