A personal services corporation may deduct payments made to owner-employees only in the year in which the:
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1 .A Board of Commissioners directly elected by the citizens of the City of Lewisville governs the Lewisville Library, and the Library represents a legally recognized jurisdiction within its State. The City Council of the City of Lewisville approves the budget of the library and, by law, is entitled to any excess earnings of the library. The City of Lewisville's Library should be reported as a:
A Blended component unit of the City of Lewisville. B Special purpose government. C Primary government. D Discrete component unit of the City of Lewisville.
2 .某金店是增值税一般纳税人，2015年3月采取以旧换新方式销售纯金项链10条，每条新项链的不含税销售额为4000元，收购旧项链的不含税金额为每条2000元。该笔业务的销项税额为（ ）元。
A 6800 B 5200 C 3400 D 2600
3 .Acorn Inc. had the following items of income and expense:SalesUSD500,000Cost of sales250,000Dividends received25,000The dividends were received from a corporation of which Acorn owns 30%. In Acorn's corporate income tax return, what amount should be reported as income before special deductions?
A USD525,000 B USD505,000 C USD275,000 D USD250,000
4 .Exeter Township was awarded an operating grant meant to subsidize the ongoing operations of its Water & Sewer Fund. What category would Exeter use to classify cash receipts from this grant on its Water & Sewer enterprise fund statement of cash flows?
A Operating activities. B Capital and related financing activities. C Noncapital financing activities. D Investing activities
5 .某企业为增值税小规模纳税人。2015年10月进口一批化妆品，关税完税价格40万元。已知：化妆品关税税率为20%、消费税税率为30%。该企业进口化妆品应纳进口增值税税额为（ ）万元。
A 2.06 B 6.80 C 8.16 D 11.66
7 .A city government would report each of the following categories in its government-wide statement of net positionexcept:
A Component units. B Governmental activities. C Business-type activities. D Fiduciary activities.
8 .现行消费税规定，委托加工应税消费品，一般由受托方代收代缴消费税，但个别情况由委托方回原地纳税。下列情形中，委托方应回原地纳税的是（ ）。
A 受托方是外商投资企业 B 受托方是国有企业 C 受托方是个体经营者 D 受托方是股份制企业
9 .Dart, a C corporation, distributes software over the Internet and has had average revenues in excess of USD20 million dollars per year for the past three years. To purchase software, customers key-in their credit card number to a secure web site and receive a password that allows the customer to immediately download the software. As a result, Dart doesn't record accounts receivable or inventory on its books. Which of the following statements is correct?
A Dart may use either the cash or accrual method of accounting as long as Dart elects a calendar year end. B Dart must use the accrual method of accounting. C Dart may utilize any method of accounting Dart chooses as long as Dart consistently applies the method it chooses. D Dart may utilize the cas...
10 .Stanton College, a not-for-profit organization, received a building with no donor stipulations as to its use. Stanton does not have an accounting policy implying a time restriction on donated assets. What type of net assets should be increased when the building was received?I. Unrestricted.II. Temporarily restricted.III. Permanently restricted.
A II or III. B III only. C I only. D II only.
