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精選習(xí)題22：Regulation
關(guān)于堅(jiān)持，堅(jiān)持是所有事情成功的必要條件，沒(méi)有失敗只有堅(jiān)持不下去，每次想放棄的時(shí)候告訴自己沒(méi)準(zhǔn)就差倒計(jì)時(shí)一點(diǎn)堅(jiān)持，奇跡真的會(huì)發(fā)生。正保會(huì)計(jì)網(wǎng)校為大家整理了USCPA：Regulation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)。
The self-employment tax is:
A.Fully deductible as an itemized deduction.
B.One-half deductible from gross income in arriving at adjusted gross income .
C.Not deductible.
D.Fully deductible in determining net income from self-employment.
【正確答案】B
Choice "b" is correct. One-half of the self-employment tax is deductible to arrive at adjusted gross income.
Choice "a" is incorrect. Self-employment tax is partially deductible to arrive at adjusted gross income.
Choice "d" is incorrect. Self-employment tax is not deductible in determining self-employment income.
Choice "c" is incorrect. Self-employment tax is partially deductible to arrive at adjusted gross income.
相關(guān)推薦：
美國(guó)CPA四大科目應(yīng)對(duì)方法【收藏】
USCPA考試 | 如果你沒(méi)有危機(jī)感，就無(wú)法成功
AICPA都在關(guān)注美國(guó)稅法？此篇力薦！
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！
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)