REG 題庫產品免費試用

我們為你提供通过 AICPA REG 認證的有效題庫，來贏得你的信任。實際操作勝于言論，所以我們不只是說，還要做，為考生提供 AICPA REG 試題免費試用版。你將可以得到免費的 REG 題庫DEMO，只需要點擊一下，而不用花一分錢。完整的 AICPA REG 題庫產品比試用DEMO擁有更多的功能，如果你對我們的試用版感到滿意，那么快去下載完整的 AICPA REG 題庫產品，它不會讓你失望。

雖然通過 AICPA REG 認證考試不是很容易，但是還是有很多通過的辦法。你可以選擇花大量的時間和精力來鞏固考試相關知識，但是 Sfyc-Ru 的資深專家在不斷的研究中，等到了成功通過 AICPA REG 認證考試的方案，他們的研究成果不但能順利通過REG考試，還能節省了時間和金錢。所有的免費試用產品都是方便客戶很好體驗我們題庫的真實性，你會發現 AICPA REG 題庫資料是真實可靠的。

免費一年的 REG 題庫更新

為你提供購買 AICPA REG 題庫產品一年免费更新，你可以获得你購買 REG 題庫产品的更新，无需支付任何费用。如果我們的 AICPA REG 考古題有任何更新版本，都會立即推送給客戶，方便考生擁有最新、最有效的 REG 題庫產品。

通過 AICPA REG 認證考試是不簡單的，選擇合適的考古題資料是你成功的第一步。因為好的題庫產品是你成功的保障，所以 AICPA REG 考古題就是好的保障。AICPA REG 考古題覆蓋了最新的考試指南，根據真實的 REG 考試真題編訂，確保每位考生順利通過 AICPA REG 考試。

優秀的資料不是只靠說出來的，更要經受得住大家的考驗。我們題庫資料根據 AICPA REG 考試的變化動態更新，能夠時刻保持題庫最新、最全、最具權威性。如果在 REG 考試過程中變題了，考生可以享受免費更新一年的 AICPA REG 考題服務，保障了考生的權利。

安全具有保證的 REG 題庫資料

在談到 REG 最新考古題，很難忽視的是可靠性。我們是一個為考生提供準確的考試材料的專業網站，擁有多年的培訓經驗，AICPA REG 題庫資料是個值得信賴的產品，我們的IT精英團隊不斷為廣大考生提供最新版的 AICPA REG 認證考試培訓資料，我們的工作人員作出了巨大努力，以確保考生在 REG 考試中總是取得好成績，可以肯定的是，AICPA REG 學習指南是為你提供最實際的認證考試資料，值得信賴。

AICPA REG 培訓資料將是你成就輝煌的第一步，有了它，你一定會通過眾多人都覺得艱難無比的 AICPA REG 考試。獲得了 AICPA Certification 認證，你就可以在你人生中點亮你的心燈，開始你新的旅程，展翅翱翔，成就輝煌人生。

選擇使用 AICPA REG 考古題產品，離你的夢想更近了一步。我們為你提供的 AICPA REG 題庫資料不僅能幫你鞏固你的專業知識，而且還能保證讓你一次通過 REG 考試。

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。）

最新的 AICPA Certification REG 免費考試真題:

1. John and Mary were divorced in 1991. The divorce decree provides that John pay alimony of $10,000 per
year, to be reduced by 20% on their child's 18th birthday. During 1992, John paid $7,000 directly to Mary
and $3,000 to Spring College for Mary's tuition. What amount of these payments should be reported as
income in Mary's 1992 income tax return?

A) $5,600
B) $8,600
C) $10,000
D) $8,000

2. 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.
Tom received $10,000, consisting of $5,000 each of principal and interest, when he redeemed a Series
EE savings bond in 1994. The bond was issued in his name in 1990 and the proceeds were used to pay
for Laura's college tuition. Tom had not elected to report the yearly increases in the value of the bond.

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

3. Mosh, a sole proprietor, uses the cash basis of accounting. At the beginning of the current year, accounts
receivable were $25,000. During the year, Mosh collected $100,000 from customers. At the end of the
year, accounts receivable were $15,000. What was Mosh's gross taxable income for the current year?

A) $100,000
B) $90,000
C) $75,000
D) $110,000

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 1994, Joan received $1,300 in unemployment compensation benefits. Her employer made a $100
contribution to the unemployment insurance fund on her behalf.

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. Clark bought Series EE U.S. Savings Bonds after 1989. Redemption proceeds will be used for payment of
college tuition for Clark's dependent child. One of the conditions that must be met for tax exemption of
accumulated interest on these bonds is that the:

A) Purchaser of the bonds must be the sole owner of the bonds (or joint owner with his or her spouse).
B) Bonds must be transferred to the college for redemption by the college rather than by the owner of the
bonds.
C) Bonds must be bought by the owner of the bonds before the owner reaches the age of 24.
D) Bonds must be bought by a parent (or both parents) and put in the name of the dependent child.

問題與答案：