REGの無料問題集（70題）、REG認定試験参考書

AICPA REG 問題集

試験コード：REG

試験名称：CPA Regulation

最近更新時間：2024-12-17

問題と解答：全70問

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質問 1：
Porter was unemployed for part of the year. Porter received $35,000 of wages, $4,000 from a state
unemployment compensation plan, and $2,000 from his former employer's company-paid supplemental
unemployment benefit plan. What is the amount of Porter's gross income?
A. $41,000
B. $37,000
C. $39,000
D. $35,000
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 2：
Which one of the following statements is correct with regard to an individual taxpayer who has elected to
amortize the premium on a bond that yields taxable interest?
A. The bond's basis is increased by the amortization.
B. The amortization is not treated as a reduction of taxable income.
C. The bond's basis is reduced by the amortization.
D. The amortization is treated as an itemized deduction.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Farr made a gift of stock to her child, Pat. At the date of gift, Farr's stock basis was $10,000 and the
stock's fair market value was $15,000. No gift taxes were paid. What is Pat's basis in the stock for
computing gain?
A. $5,000
B. $10,000
C. $15,000
D. $0
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 4：
On December 31, 1989, a building owned by Pine Corp. was totally destroyed by fire. The building had
fire insurance coverage up to $500,000. Other pertinent information as of December 31, 1989 follows:

During January 1990, before the 1989 financial statements were issued, Pine received insurance
proceeds of $500,000. On what amount should Pine base the determination of its loss on involuntary
conversion?
A. $560,000
B. $530,000
C. $550,000
D. $520,000
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Under the uniform capitalization rules applicable to taxpayers with property acquired for resale, which of
the following costs should be capitalized with respect to inventory if no exceptions have been met?

A. Option A
B. Option C
C. Option D
D. Option B
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Which of the following sales should be reported as a capital gain?
A. Sale of equipment.
B. Government bonds sold by an individual investor.
C. Real property subdivided and sold by a dealer.
D. Sale of inventory.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 7：
Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
The Moores had no capital loss carryovers from prior years. During 1994, the Moores had the following
stock transactions, which resulted in a net capital loss:

A. $1,000
B. $1,500
C. $900
D. $500
E. $10,000
F. $75,000
G. $1,300
H. $55,000
I. $0
J. $25,000
K. $1,250
L. $50,000
M. $3,000
N. $2,500
O. $2,000
正解：M
解説: (Topexam メンバーにのみ表示されます)

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AICPA CPA Regulation 認定 REG 試験問題:

1. DAC Foundation awarded Kent $75,000 in recognition of lifelong literary achievement. Kent was not
required to render future services as a condition to receive the $75,000. What condition(s) must have
been met for the award to be excluded from Kent's gross income?
I. Kent was selected for the award by DAC without any action on Kent's part.
II. Pursuant to Kent's designation, DAC paid the amount of the award either to a governmental unit or to a
charitable organization.

A) I only.
B) Both I and II.
C) Neither I nor II.
D) II only.

2. Parker, whose spouse died during the preceding year, has not remarried. Parker maintains a home for a
dependent child. What is Parker's most advantageous filing status?

A) Married filing separately.
B) Head of household.
C) Qualifying widow(er) with dependent child.
D) Single.

3. Rich is a cash basis self-employed air-conditioning repairman with 1993 gross business receipts of
$ 20,000. Rich's cash disbursements were as follows:

What amount should Rich report as net self-employment income?

A) $14,100
B) $14,900
C) $15,100
D) $13,900

4. Barkley owns a vacation cabin that was rented to unrelated parties for 10 days during the year for $2,500.
The cabin was used personally by Barkley for three months and left vacant for the rest of the year.
Expenses for the cabin were as follows:
Real estate taxes $1,000
Maintenance and utilities $2,000
How much rental income (loss) is included in Barkley's adjusted gross income?

A) $500
B) $(500)
C) $(1,500)
D) $0

5. Under the uniform capitalization rules applicable to property acquired for resale, which of the following
costs should be capitalized with respect to inventory if no exceptions are met?