2016年美國CPA模擬試題：Regulation 5

下載正保會計(jì)網(wǎng)校APP 訂閱最新報考消息

來源: 正保會計(jì)網(wǎng)校編輯： 2016/03/09 13:39:49　字體：大小

選課中心

書課題助力備考

選課中心

報考指南

報名考試全輔導(dǎo)

報考指南

備考資料

需要的都在這里

免費(fèi)題庫

為了使廣大美國注冊會計(jì)師考生能夠順利通過考試，如下是網(wǎng)校為美國注冊會計(jì)師考生整理的習(xí)題，希望對大家有所幫互助！

　　Thompson's spouse died in Year 1. Thompson did not remarry in Year 2 and lived alone the entire year. What is Thompson's Year 2 filing status？

　　A. Married filing jointly

　　B. Surviving spouse

　　C. Head of household

　　D. Single

　　Explanation

　　Choice “d” is correct. Filing status is determined as of the last day of the year. At the end of Year 2， Thompson is not married and does not qualify for any other filing status. Therefore， his status is single.

　　Choice “a” is incorrect. When a spouse dies during the year， the surviving spouse can file married filing jointly for that year under an exception to the end-of-year test. But this question is about Year 2， the year after death. Thompson is single for Year 2.

　　Choice “b” is incorrect. Surviving spouse status， also known as qualifying widow（er）， can be claimed for the two years after year of death. However， it requires the presence of a dependent child， which is not part of the facts here. Thompson is single for Year 2.

　　Choice “c” is incorrect. Head of household status could apply in certain circumstances where there is a dependent and surviving spouse status does not apply. That is not the case here. Thompson is single for Year 2.

正保會計(jì)網(wǎng)校美國注冊會計(jì)師考試輔導(dǎo)已經(jīng)全面招生。了解美國注冊會計(jì)師考試輔導(dǎo)課程>>

【我要糾錯】責(zé)任編輯：小瑩子