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WadeInc.grantedanonqualifiedstockoptionfor100sharesat$50persharetoMary,anemployee,onMay1,Year12.Onthatdate,theoptionwassellingonanestablishedmarketfor$4pershare.MaryexercisedtheoptiononAugust2,Year13,

A、$5,000ordinaryincome

B、$400capitalgain

C、$5,000capitalgain

D、$400ordinaryincome

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答案解析：(R-01-04)Choice”d”iscorrect.Theemployeereceivinganonqualifiedstockoptionmustrecognizeasordinaryincomethevalueoftheoptioniftradedonanestablishedmarket.Here,thatis100sharesat$4pershare,or$400.Choice”b”i

Whichofthefollowingentitiesmustpaytaxesforfederalincometaxpurposes?

A、Limitedpartnership.

B、Generalpartnership.

C、Jointventure.

D、corporation.

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答案解析：(R-03-01)Choice”d”iscorrect.ACcorporation(aregularcorporation)mustpayfederalincometax.ACcorporationisnotapass-throughentityliketheotherentitieslisted.Choice”b”isincorrect.Ageneralpartnershipisapass-th

WhichofthefollowingtypesofcostsarerequiredtobecapitalizedundertheUniformCapitalizationRulesofCodeSec.263A?

A、Marketing.

B、istribution.

C、Officemaintenance.

D、Warehousing.

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答案解析：(R-01-03)Choice”d”iscorrect.TheUniformCapitalizationRulesrequirethecapitalizationofcertaincostsrelatedtoinventory.Theyincludedirectmaterials,directlabor,andindirectoverheadcostsincludingwarehousing.Ch

ParchiredGlazetoremodelandfurnishanofficesuite.GlazesubmittedplansthatParcapproved.Aftercompletingallthenecessaryconstructionandpainting,GlazepurchasedminoraccessoriesthatParcrejectedbecausetheydidnot

A、GlazewillwinbecauseParccommittedanticipatorybreach.

B、GlazewilllosebecauseGlazebreachedthecontractbynotcompletingperformance.

C、GlazewillwinbecauseGlazesubstantiallyperformedandParcpreventedcompleteperformance.

D、GlazewilllosebecauseGlazemateriallybreachedthecontractbybuyingtheaccessories.

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答案解析：(R-06-99)Choice”c”iscorrect.Ifonepartypreventstheotherpartyfromperformingcontractduties,amaterialbreachhasoccurred,andthenon-breachingpartyisexcusedfromperformance.BecauseParcdidnotallowGlazetocomplet

ACPApreparedataxreturnforaclientwhowillreceivearefundcheck.TheclientistravelingabroadandaskedtheCPAtopickupthecheckattheclient’shomeaddress.UnderTreasuryCircular230,anyofthefollowingactions,iftakenbyt

A、Holdingthecheckuntiltheclientisbilled,thenendorsinganddepositingthecheckintotheCPA’saccountaspaymentforthebill.

B、ndorsingthecheckanddepositingitintotheclient’sbankaccount.

C、Holdingthecheckforsafekeepingandawaitingtheclient’sreturn.

D、ndorsingthecheckanddepositingitintoanescrowaccountfortheclient’sbenefit.

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答案解析：(R-05-01)Choice”c”iscorrect.Circular230doesnotprohibitapractitioner’sholdingthecheckforsafekeepingandawaitingtheclient’sreturn.Choice”b”isincorrect.Circular230prohibitsapractitioner’sendorsingthecheck

UndertheCommercialPaperArticleoftheUCC,whichofthefollowingrequirementsmustbemetforapersontobeaholderinduecourseofapromissorynote?

A、llpriorholdersmusthavebeenholdersinduecourse.

B、Theholdermustbethepayeeofthenote.

C、Thenotemustbepayabletobearer.

D、Thenotemustbenegotiable.

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答案解析：(R-07-01)Choice”d”iscorrect.OnemaybeanHDConlyofanegotiableinstrument.UCC3-302Choice”c”isincorrect.OnecanbeanHDConanegotiablenotepayabletoorder;itneednotbepayabletobearer.Choice”a”isincorrect.Onewillbe

WhichofthefollowingtransactionswillbeexemptfromthefullregistrationrequirementsoftheSecuritiesActof1933?

A、llofferingsmadeunderRegulationA.

B、llintrastateofferings.

C、nyresaleofasecuritypurchasedunderRegulationDoffering.

D、nystockbrokertransaction.

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答案解析：(R-05-05)Choice”a”iscorrect.RegulationAprovidesanexceptionfromthefullregistrationrequirements.Itprovidesamoresimplifiedformofregistration.Choice”b”isincorrect.Notallintrastateofferingsareexemptfromreg

WhichofthefollowingincreasestheaccumulatedadjustmentsaccountofanScorporation?

A、haritablecontributions.

B、Interestanddividends.

C、istributiontoshareholders.

D、apitalcontributionsbytheshareholders.

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答案解析：(R-03-02)Choice”b”iscorrect.Theaccumulatedadjustmentsaccount(AAA)isincreasedbyseparatelystatedandnon-separatelystatedincomeandgains(excepttax-exemptincomeandcertainlifeinsuranceproceeds).Choice”d”isin

ClarkfiledForm1040EZfortheYear8taxableyear.InJuly,Year9,Clarkreceivedastateincometaxrefundof$900plusinterestof$10,foroverpaymentofYear8stateincometax.Whatamountofthestatetaxrefundandinterestistaxablei

A、$0

B、$910

C、$900

D、$10

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答案解析：(R-01-03)Choice”d”iscorrect.Exceptforinterestfromstateandlocalgovernmentbonds,interestincomeisfullytaxable,sothe$10isincludedinincome.FilingForm1040EZmeansthatClarkdidnotitemizeintheprioryear,andthere

EGDoorCo.,amanufacturerofcustomexteriordoors,verballycontractedwithArtContractorstodesignandbuilda$2,000customdoorforahousethatArtwasrestoring.AfterEGhadcompletedsubstantialworkonthedoor,ArtadvisedEGt

A、Yes,becausethecontractcannotbefullyperformedduetothefire.

B、No,becausethegoodswerespeciallymanufacturedforArtandcannotberesoldinEG’sregularcourseofbusiness.

C、No,becausethecancellationofthecontractwasnotmadeinwriting.

D、Yes,becausethecontractwasnotinwriting.

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答案解析：(R-06-02)Choice”b”iscorrect.TheStatuteofFraudsrequirescontractsinvolvingthesalesofgoodstobeinwritingiftheyexceed$500(MYLEGS).However,ifanyoftheseexceptionsapply,anoralcontractwillbeenforceable:－Specia