新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
USCPA精選習(xí)題70：Regulation
千萬(wàn)不要讓本來(lái)努力就可以得到的東西，因?yàn)榈÷チ藱C(jī)會(huì)，USCPA的學(xué)習(xí)亦是如此，每天堅(jiān)持做一道習(xí)題，2019年USCPA一定會(huì)成功上岸！正保會(huì)計(jì)網(wǎng)校為大家整理了USCPA精選習(xí)題70：Regulation，希望大家利用好這些內(nèi)容。
Which of the following activities regularly carried out by an exempt organization will not result in unrelated business income?
a.The sale of laundry services by an exempt hospital to other hospitals.
b.The sale of heavy-duty appliances to senior citizens by an exempt senior citizens center.
c.The sale of a trade association of publications used as course materials for the association's seminars, which are oriented towards its members.
d.Accounting and tax services performed by a local chapter of a labor union for its members.
【正確答案】C
【答案解析】
Explanation
Rule: Unrelated business income is:
1.Derived from an activity that constitutes a trade or business,
2.Is regularly carried on, and
3.Is not substantially related to the organization's tax-exempt purpose.
Note: An unrelated business does not include any activity where all the work is performed for the organization by unpaid volunteers. Thus, using unpaid volunteers makes that business or activity "related."
Choice "c" is correct. The sale of a trade association of publications used as course materials for the association's seminars, which are oriented towards its members, will not result in unrelated business income.
Choices "a", "b", and "d" are incorrect, per the above explanation.
相關(guān)推薦：
美國(guó)CPA考試，語(yǔ)言關(guān)怎么破？
有意向報(bào)考的AICPA的考生趕快進(jìn)行免費(fèi)預(yù)評(píng)估>> 了解AICPA報(bào)考條件吧！
推薦閱讀
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)
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)