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2016美國(guó)注冊(cè)會(huì)計(jì)師Regulation模擬試題(2)

來源: 正保會(huì)計(jì)網(wǎng)校 編輯: 2016/01/08 14:34:39 字體:

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

If the executor of a decedent's estate elects the alternate valuation date and none of the property included in the gross estate has been sold or distributed, the estate assets must be valued as of how many months after the decedent's death?

a. 6

b. 9

c. 3

d. 12

答案:A

Explanation

Choice "a" is correct.

Rule: The executor can elect to use an alternate valuation date rather than the decedent's date of death to value the property included in the gross estate. The alternate date is generally six months after the decedent's death or the earlier date of sale or distribution.

Note: The valuation of the assets in an estate impacts the recipient as basis of the inherited assets.

Choices "d", "b", and "c" are incorrect, per the above rule. 

正保會(huì)計(jì)網(wǎng)校2016年美國(guó)注冊(cè)會(huì)計(jì)師考試輔導(dǎo)已經(jīng)全面招生。了解美國(guó)注冊(cè)會(huì)計(jì)師考試輔導(dǎo)課程>>

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