按用途分类，管理类用明细账属于（ ）。
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1 .Davis, a sole proprietor with no employees, has a Keogh profit-sharing plan to which he may contribute and deduct 25% of his annual earned income. For this purpose, "earned income" is defined as net self-employment earnings reduced by the:
A Deductible Keogh contribution and one-half of the self-employment tax. B Deductible Keogh contribution. C Self-employment tax and one-half of the deductible Keogh contribution. D Self-employment tax.
2 .以下选项中，不属于利润按照构成进行分类的是（ ）。
A 净利润 B 营业利润 C 利润总额 D 经济利润
3 .In the current year, an unmarried individual with modified adjusted gross income of USD25,000 paid USD1,000 interest on a qualified education loan entered into on July 1. How may the individual treat the interest for income tax purposes?
A As a USD1,000 deduction to arrive at AGI for the year. B As a USD1,000 itemized deduction. C As a USD500 deduction to arrive at AGI for the year. D As a nondeductible item of personal interest.
4 .单位设置的会计科目应符合单位自身特点，满足单位实际需要，这一要求体现的会计科目设置原则是（ ）
A 合法性原则 B 相关性原则 C 实用性原则 D 谨慎性原则
5 .For the current year, Val and Pat White filed a joint return. Val earned USD35,000 in wages and was covered by his employer's qualified pension plan. Pat was unemployed and received USD5,000 in alimony payments for the first 4 months of the year before remarrying. The couple had no other income. Each contributed USD5,000 to an IRA account. The allowable IRA deduction on their current year joint tax return is:
A USD 2,000 B USD 0 C USD 5,000 D USD 10,000
7 .In the current year, Mike and Jane Smith filed a joint return. Mike earned USD40,000 in wages and was covered by his employer's qualified pension plan. Jane was employed part-time and received USD7,000 in wages. The couple had no other income. Each contributed USD5,000 to an IRA account. The allowable IRA deduction on their current year joint tax return is:
A USD 2,500 B USD 10,000 C USD 5,000 D USD 0
8 .关于原始凭证的填制要求，正确的有（ ）。
A 记录要真实 B 手续要完备 C 填制要及时 D 编号要连续 E 格式要统一
9 .A calendar-year individual is eligible to contribute to a deductible IR The taxpayer obtained a six-month extension to file until October 15 but did not file the return until November 1. What is the latest date that an IRA contribution can be made in order to qualify as a deduction on the prior year's return?
A August 15. B November 1. C October 15. D April 15.
10 .下列关于财产清查结果的处理方法正确的有（ ）。
A 流动资产盘盈可冲减管理费用 B 固定资产盘盈可记入营业外收入 C 由于自然灾害和意外事故造成的损失，可记入管理费用 D 定额内损耗可记入营业外支出 E 发生的坏账损失，借记“坏账准备”科目，贷记“应收账款”等科目
