新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
美國CPA模擬試題：Regulation3
為了使廣大美國CPA考生能夠順利通過考試，如下為網(wǎng)校為美國CPA考生整理的習(xí)題，希望對大家有所幫互助！
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.
【答案解析】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.
【我要糾錯】 責(zé)任編輯：藍(lán)色天空
學(xué)員討論（0）
相關(guān)資訊
限時免費(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)會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號