新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
uscpa習(xí)題《Reg》
每天叫醒你的不只有鬧鐘，還應(yīng)該有不拿USCPA證書(shū)誓不罷休的夢(mèng)想！USCPA考試已經(jīng)進(jìn)入沖刺，所以不甘落后的你也趕快學(xué)習(xí)吧！正保會(huì)計(jì)網(wǎng)校為大家整理了uscpa《Reg》習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時(shí)間內(nèi)提高自己成績(jī)。
Which expense, both incurred and paid in the same year, can be claimed as an itemized deduction subject to the two percent-of-adjusted-gross-income floor?
A.Employee's unreimbursed business car expense
B.Self-employed health insurance
C.One-half of the self-employment tax.
D.Employee's unreimbursed moving expense.
【正確答案】A
【答案解析】 Choice "a" is correct. Employee business expenses, including unreimbursed car expense, are deductible as itemized deductions subject to the 2% floor.
Choice "c" is incorrect. One-half of the self-employment tax is deductible, but it is a deduction to arrive at adjusted gross income, not as an itemized deduction.
Choice "d" is incorrect. The employee's unreimbursed moving expense is deductible, but it is a deduction to arrive at adjusted gross income, not an itemized deduction.
Choice "b" is incorrect. Self-employed health insurance is deductible, but not as an itemized deduction subject to the 2% floor.
相關(guān)推薦：
有意向報(bào)考的AICPA的考生趕快點(diǎn)擊下方按鈕進(jìn)行免費(fèi)預(yù)評(píng)估>> 了解AICPA報(bào)考條件吧！
學(xué)員討論（0）
推薦閱讀
相關(guān)資訊
章小炎主講：《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講：《審計(jì)與鑒證》免費(fèi)聽(tīng)
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語(yǔ)
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)