提供免費試用 REG 題庫資料

REG 試題及答案作為試用，目前我們只提供PDF版本的試用DEMO，軟件版本只提供截圖。這樣一來您就知道最新的 AICPA REG 培訓資料的品質，希望 AICPA REG 考古題是廣大IT考生最佳的選擇。

我們為考生提供了只需要經過很短時間的學習就可以通過考試的 AICPA REG 在線考題資料。REG 題庫包含了實際考試中一切可能出現的問題。所以，只要考生好好學習 REG 考古題，那麼通過 AICPA 認證考試就不再是難題了。

我們承諾使用 AICPA 的 REG 考試培訓資料，確保考生在第一次嘗試中通過 AICPA 測試，這是互聯網裏最好的 REG 培訓資料，在所有的培訓資料裏是佼佼者。AICPA REG 不僅可以幫助您順利通過考試，還可以提高您的知識和技能，也有助於您的職業生涯在不同的條件下都可以發揮您的優勢，所有的國家一視同仁。

購買後，立即下載 REG 題庫 (CPA Regulation): 成功付款後, 我們的體統將自動通過電子郵箱將您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

REG 題庫具備高通過率

如果您不知道如何更有效的通過 AICPA REG 考試，我給您一個建議是選擇一個良好的培訓網站，這樣可以起到事半功倍的效果。在這裏向廣大考生推薦這個最優秀的 AICPA 的 REG 題庫參考資料，這是一個與真實考試一樣準確的練習題和答案相關的考試材料，也是一個能幫您通過 AICPA REG 認證考試很好的選擇。如果您使用了我們網站的培訓工具，您將100%通過您的第一次參加的 AICPA 考試。

REG 擬真試題覆蓋了真實的考試中的問題，已經成為考生通過 AICPA 的 REG 考试的首選學習資料。AICPA REG 考試主要用於具有較高水準的實施顧問能力，獲取 AICPA Certification 證書，以確保考生有一個堅實的專業基礎知識，有利於他們將此能力企業專業化。準備 AICPA 考試的考生，需要熟練了解 AICPA 的 REG 擬真試題，快速完成測試，就能高效通過 AICPA 認證考試，為您節省大量的時間和精力。

REG 是高品質的題庫資料

還可以為客戶提供一年的免費線上更新服務，第一時間將最新的資料推送給客戶，讓客戶瞭解到最新的 AICPA REG 考試資訊，所以本站不僅是個擁有高品質的題庫網站，還是個售後服務很好的網站。

REG 題庫資料肯定是您見過的最好的學習資料。為什麼可以這麼肯定呢？因為再沒有像 AICPA 的 REG 這樣的優秀的題庫資料，既是最好的題庫資料保證您通過 REG 考試，又給您最優質的服務，讓客戶百分之百的滿意。我們的最新 AICPA REG 試題及答案，為考生提供了一切您所需要的考前準備資料，關於 AICPA 考試的最新的 REG 題庫，考生可以從不同的網站或書籍找到這些問題，但關鍵是邏輯性相連，AICPA 的 REG 題庫問題及答案能第一次毫不費力的通過考試，獲得 AICPA Certification證書。

最新的 AICPA Certification REG 免費考試真題:

1. 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) $550,000
C) $520,000
D) $530,000

2. 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) $0
B) $500
C) $(500)
D) $(1,500)

3. Which of the following statements is the best definition of real property?

A) Real property is only land.
B) Real property is all tangible property including land.
C) Real property is land and intangible property in realized form.
D) Real property is land and everything permanently attached to it.

4. 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.
In 1992, Joan received an acre of land as an inter-vivos gift from her grandfather. At the time of the gift,
the land had a fair market value of $50,000. The grandfather's adjusted basis was $60,000. Joan sold the
land in 1994 to an unrelated third party for $56,000.

A) $0
B) $1,300
C) $500
D) $25,000
E) $50,000
F) $1,000
G) $2,500
H) $1,250
I) $3,000
J) $75,000
K) $1,500
L) $10,000
M) $55,000
N) $2,000
O) $900

5. In 19X4, Smith, a divorced person, provided over one half the support for his widowed mother, Ruth, and
his son, Clay, both of whom are U.S. citizens. During 19X4, Ruth did not live with Smith. She received
$ 9,000 in Social Security benefits. Clay, a 25 year-old full-time graduate student, and his wife lived with
Smith. Clay had no income but filed a joint return for 19X4, owing an additional $500 in taxes on his wife's
income. How many exemptions was Smith entitled to claim on his 19X4 tax return?

A) 2
B) 4
C) 1
D) 3

問題與答案：

問題 #1 答案： D

問題 #2 答案： A

問題 #3 答案： D

問題 #4 答案： A

問題 #5 答案： A