新用戶(hù)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
2016年美國(guó)CPA模擬試題：Regulation 5
為了使廣大美國(guó)注冊(cè)會(huì)計(jì)師考生能夠順利通過(guò)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！
Thompson's spouse died in Year 1. Thompson did not remarry in Year 2 and lived alone the entire year. What is Thompson's Year 2 filing status？
A. Married filing jointly
B. Surviving spouse
C. Head of household
D. Single
Explanation
Choice “d” is correct. Filing status is determined as of the last day of the year. At the end of Year 2， Thompson is not married and does not qualify for any other filing status. Therefore， his status is single.
Choice “a” is incorrect. When a spouse dies during the year， the surviving spouse can file married filing jointly for that year under an exception to the end-of-year test. But this question is about Year 2， the year after death. Thompson is single for Year 2.
Choice “b” is incorrect. Surviving spouse status， also known as qualifying widow（er）， can be claimed for the two years after year of death. However， it requires the presence of a dependent child， which is not part of the facts here. Thompson is single for Year 2.
Choice “c” is incorrect. Head of household status could apply in certain circumstances where there is a dependent and surviving spouse status does not apply. That is not the case here. Thompson is single for Year 2.
正保會(huì)計(jì)網(wǎng)校美國(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>>
【我要糾錯(cuò)】 責(zé)任編輯：小瑩子
推薦閱讀
相關(guān)資訊
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(hù)掃碼下載
京公網(wǎng)安備 11010802044457號(hào)