题目内容

Adams owns a second residence that is used for both personal and rental purposes. During the current year, Adams used the second residence for 50 days and rented the residence for 200 days. Which of the following statements is correct?()

A. Depreciation may not be deducted on the property under any circumstances.
B. A rental loss may be deducted if rental-related expenses exceed rental income.
C. Utilities and maintenance on the property must be divided between personal and rental use.
D. All mortgage interest and taxes on the property will be deducted to determine the property's net income or loss.

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Which of the following is both an item that is an allowable tax deduction to the partnership, reported separately on the individual partner's Schedule K-1, and then included on the partner's individual tax return?()

A. Salaries paid to non-partner employees
B. Advertising expenditures
C. Guaranteed payments paid to partners
Depreciation on equipment used in the business

Which of the following is considered a specified service trade or business () for purposes of the qualifying business income deduction?()

Accounting firm
B. Manufacturing company
C. Engineering firm
D. Architectural services

某工业企业为增值税一般纳税人、原材料采用实际成本法核算。购入A原材料1000吨。收到的增值税专用发票上注明的价款为800万元,增值税税额为104万元,另发生运输费用10万元,增值税税额0. 9万元,装卸费用3万元,途中保险费用2万元,原材料运抵企业后、验收入库原材料为998吨、运输途中发生合理损耗2吨,该原材料的入账价值为() 元。

A. 812
B. 815
C. 813
D. 800

强调某一企业各期提供的会计信息应当采用一致的会计政策,不得随意变更的会计信自 质量要求是() .

A. 可靠性
B. 相关性
C. 可比性
D. 可理解性

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