高頓網(wǎng)校小編為廣大備戰(zhàn)USCPA考試的考生提供考試考點(diǎn)的回憶版,以下是REG部分的6道大題部分,各位考生趕緊必看?。?/div>
  考前看了這里大家分享的各種經(jīng)驗(yàn),現(xiàn)在把我的經(jīng)驗(yàn)分享給大家。
  選擇題記住的有alimony exp是不是income, 計(jì)算各種basis for partnership & Corp. 有ACT 1933, 1934, incomplete gift
  大題如下:
  1. research:如果alimony exp received is less than the amount on the legal doc. 如何分child support 和 alimony. 我當(dāng)時(shí)搜的關(guān)鍵詞是divorce 一搜就出來(lái)了。
  2. 公司裁員,給被裁員工offer三個(gè)選擇:1. 一次性提完IRA 2. Set up the IRA as annuity 3. transfer to a qualify IRA 問(wèn)題中就是六七個(gè)員工有不同的選擇,然后填amount that is subject to early withdraw penalty based on their choice.
  3. calculate shareholder's basis, realized gain, recognized gain, corp's basis on contributed property. (記憶尤其深刻有個(gè)estate died, and estate year end。應(yīng)該是不一樣的due date)
  4. Due date for tax return. 有estate, trust, s corp, c corp, partnership...all in different year end date.
  5. calculate estate DNI
  6. Rental property, rental days: 3 month, personal use: 1 month. Allocate income & expense between Sch E and Sch A. (advertising exp, real estate taxes, mortgage interest exp, rental management exp..)
  覺得如果我有最后再系統(tǒng)的看一遍就好了,很多東西我都記得,但很不確定。祝大家都考好!

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高頓網(wǎng)校特別提醒:已經(jīng)報(bào)名2014年USCPA 考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行!另外,高頓網(wǎng)校2013年USCPA考試輔導(dǎo)高清課程已經(jīng)開通,通過(guò)針對(duì)性地講解、訓(xùn)練、答疑、??迹瑢?duì)學(xué)習(xí)過(guò)程進(jìn)行全程跟蹤、分析、指導(dǎo),可以幫助考生全面提升備考效果。
 
  報(bào)考指南:2014年USCPA報(bào)考指南 
  考前沖刺:USCPA 考試試題   考試輔導(dǎo)
  高清網(wǎng)課:USCPA網(wǎng)絡(luò)課程
 
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