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
USCPA精選習題30：Regulation
耐心是一切聰明才智的基礎。堅持每天做題，考試多加分！平時大家要注意多理解、多總結，腳踏實地的把每一個知識點鞏固好。正保會計網(wǎng)校為大家整理了USCPA：REG習題，希望大家利用好這些內(nèi)容，能夠在有限的時間內(nèi)提高自己成績。
he alternative minimum tax (AMT) is computed as the:
a. The tentative AMT plus the regular tax.
b. Excess of the tentative AMT over the regular tax.
c. Lesser of the tentative AMT or the regular tax.
d. Excess of the regular tax over the tentative AMT.
【正確答案】B
【答案解析】
Choice "b" is correct. The alternative minimum tax (AMT) is computed as the excess of tentative AMT over the regular tax.
Choice "d" is incorrect. The alternative minimum tax (AMT) is the excess of the tentative AMT over the regular tax, not the other way around.
Choice "a" is incorrect. The alternative minimum tax (AMT) is the excess of the tentative AMT over the regular tax, not the sum of the tentative AMT plus the regular tax.
Choice "c" is incorrect. The alternative minimum tax (AMT) is the excess of the tentative AMT over the regular tax, not the lesser of AMT or regular tax.
相關推薦：
有意向報考的AICPA的考生趕快點擊下方圖片進行免費預評估>> 了解AICPA報考條件吧！
學員討論（0）
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號