全面披露可能影响使用者理解报表的全部相关信息，是（ ）的体现。
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1 .Stone and Frazier decided to terminate the Woodwest Partnership as of December 31. On that date, Woodwest's balance sheet was as follows: Cash USD 2,000 Equipment (adjusted basis) 2,000 Capital - Stone 3,000 Capital - Frazier 1,000The fair market value of the equipment was USD 3,000. Frazier's outside basis in the partnership was USD 1,200. Upon liquidation, Frazier received USD 1,500 in cash. What gain should Frazier recognize?
A USD 300 B USD 500 C USD 250 D USD 0
2 .IMA职业道德行为准则包含四项标准，下面哪一项不属于四项标准之一？（ ）。
A 客观。 B 保密。 C 诚信。 D 胜任能力。
3 .Columbus's basis in Ace Partnership was USD 70,000 at the time he received a nonliquidating distribution of partnership capital assets. These capital assets had an adjusted basis of USD 65,000 to Ace and a fair market value of USD 83,000. Ace had no unrealized receivables, appreciated inventory, or properties that had been contributed by its partners. What was Columbus's recognized gain or loss on the distribution?
A USD 18,000 ordinary income. B USD 0. C USD 13,000 capital gain. D USD 5,000 capital loss.
4 .拒绝接受可能影响你作为一个会计师执行业务的任何礼物，是（ ）的体现。
A 胜任能力。 B 正直。 C 保密。 D 诚信。
5 .Silver and Linda Grant, U.S. citizens, were married for the entire calendar year. During the year, Silver gave a USD 50,000 cash gift to his sister. The Grants made no other gifts in the year. They each signed a timely election to treat the USD 50,000 gift as one made by each spouse. Disregarding the applicable credit and estate tax consequences, what amount of the current year gift is taxable to the Grants for gift tax purposes?
A USD 22,000 B USD 50,000 C USD 36,000 D USD 32,000
7 .What is the due date of a federal estate tax return (Form 706), for a taxpayer who died on April 15, Year 2, assuming that a request for an extension of time is not filed?
A February 15, Year 3 B September 15, Year 2 C December 31, Year 2 D January 31, Year 3
8 .如果会计人员的直属上司要求会计人员在管理报告中不披露重要但是不利的信息时，会计人员应该（ ）。
A 按照上司的要求做事，并且不告诉任何人。 B 拒绝上上司的要求，并向报告调查人员提醒该问题。 C 向直属上司的上司报告这件事。 D 直接向监察专员报告这件事。
9 .A tax return preparer may disclose or use tax return information without the taxpayer's consent to:
A Facilitate a supplier's or lender's credit evaluation of the taxpayer. B Accommodate the request of a financial institution that needs to determine the amount of taxpayer's debt to it, to be forgiven. C Solicit additional nontax business. D Be evaluated by a quality or peer review.
10 .公司管理层负责打造职业道德文化，管理层可以采取以下行动，除了（ ）。
A 确认并正式记录组织的价值观。 B 界定行为原则。 C 设立披露揭发渠道。 D 制定价值观与职业道德或行为规范。
