新用戶(hù)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
U.S.CPA練習(xí)題精選：REG 44
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.
答案：B
Explanation
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.
【我要糾錯(cuò)】 責(zé)任編輯：素su
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(hù)掃碼下載
京公網(wǎng)安備 11010802044457號(hào)