（ ）由经办人于每次经济业务完成后在其上面重复填制而成。
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Alex and Myra Burg, married and filing joint income tax returns, derive their entire income from the operation of their retail candy shop. Their adjusted gross income was USD50,000. The Burgs itemized their deductions on Schedule The following unreimbursed cash expenditures were among those made by the Burgs during the year:Repair and maintenance of motorized wheelchair for physically handicapped dependent childUSD300Tuition, meals, and lodging at special school for physically handicapped dependent child in the institution primarily for the availability of medical care, with meals and lodging furnished as necessary incidents to that care4,000State income tax1,200Self-employment tax7,650Four tickets to a theatre party sponsored by a qualified charitable organization; not considered a business expense; similar tickets would cost USD25 each at the box office160Repair of glass vase accidentally broken in home by dog; vase cost USD500 5 years ago; fair value USD600 before accident and USD200 after accident90Fee for breaking lease on prior apartment residence located 20 miles from new residence500Security deposit placed on apartment at new location900What amount should the Burgs deduct for taxes expense in their itemized deductions on Schedule A for the current year?
A USD7,650 B USD5,025 C USD3,825 D USD1,200
2 .Robbe, a cash basis single taxpayer, reported USD50,000 of adjusted gross income last year and claimed itemized deductions of USD5,500, consisting solely of USD5,500 of state income taxes paid last year. Robbe's itemized deduction amount, which exceeded the standard deduction available to single taxpayers for last year by USD1,150, was fully deductible and it was not subject to any limitations or phase-outs. In the current year, Robbe received a USD1,500 state tax refund relating to the prior year. What is the proper treatment of the state tax refund?
A Include none of the refund in income in the current year. B Include USD1,500 in income in the current year. C Include USD1,150 in income in the current year. D Amend the prior-year's return and reduce the claimed itemized deductions for that year.
3 .In Year 10, Farb, a cash basis individual taxpayer, received an USD8,000 invoice for personal property taxes. Believing the amount to be overstated by USD5,000, Farb paid the invoiced amount under protest and immediately started legal action to recover the overstatement. In November, Year 11, the matter was resolved in Farb's favor, and he received a USD5,000 refund. Farb itemizes his deductions on his tax returns.Which of the following statements is correct regarding the deductibility of the property taxes?
A Farb should not deduct any amount in his Year 10 income tax return when originally filed, and should file an amended Year 10 income tax return in Year 11. B Farb should deduct USD3,000 in his Year 10 income tax return. C Farb should not deduct any amount in his Year 10 income tax return and should...
4 .在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额，会计上称为（ ）。
A 历史成本 B 可变现净值 C 公允价值 D 重置成本
5 .The Rites are married, file a joint income tax return, and qualify to itemize their deductions in the current year. Their adjusted gross income for the year was USD55,000, and during the year they paid the following taxes:Real estate tax on personal residenceUSD2,000Ad valorem tax on personal automobile 500Current-year state and city income taxes withheld from paycheck 1,000What total amount of the expense should the Rites claim as an itemized deduction on their current-year joint income tax return?
A USD1,000 B USD3,000 C USD3,500 D USD2,500
7 .Jackson owns two residences. The second residence, which has never been used for rental purposes, is the only residence that is subject to a mortgage. The following expenses were incurred for the second residence in the current year:Mortgage interestUSD5,000UtilitiesUSD1,200Hazard insuranceUSD6,000For regular income tax purposes, what is the maximum amount allowable as a deduction for Jackson's second residence in the current year?
A USD6,200 in determining adjusted gross income. B USD12,200 as an itemized deduction. C USD5,000 as an itemized deduction. D USD11,000 in determining adjusted gross income.
8 .明细分类账的格式不包括（ ）。
A 两栏式 B 三栏式 C 多栏式 D 数量金额式
9 .An individual taxpayer reports the following information:U.S. Treasury bond incomeUSD100Municipal bond incomeUSD200Rental incomeUSD500Investment interest expenseUSD1,000What amount of investment interest can the taxpayer deduct in the current year?
A USD1,000 B USD100 C USD300 D USD800
10 .库存现金的清查采用（ ）的方法。
A 技术推算 B 实地盘点 C 发函询证 D 自行申报
