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NEW QUESTION: 1
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. $1,500
B. $0
C. $75,000
D. $55,000
E. $500
F. $1,000
G. $2,000
H. $3,000
I. $10,000
J. $1,300
K. $2,500
L. $25,000
M. $900
N. $1,250
O. $50,000
Answer: B
Explanation:
Explanation
"A" is correct. $0. Generally, if a taxpayer does not make an election to accrue interest income from
Series EE bonds, the interest is taxable at the time the bonds are cashed. However, an exception applies
in this case because Tom Moore meets the criteria (assume he was 24 years or older in 1990). Savings
bonds is tax-exempt when:
(1) It is used to pay for qualified higher-education expenses for the taxpayer, spouse, or dependents;
(2) There is taxpayer or joint ownership with spouse;
(3) The taxpayer is age 24 (or over) when the bonds are issued; and
(4) The bonds are acquired after 1989.
NEW QUESTION: 2
A. Replmon
B. Ultrasound
C. Frsutil
D. Dfsdiag
Answer: D
Explanation:
Explanation
Explanation/Reference:
DFSDIAG can check your configuration in five different ways:
Checking referral responses (DFSDIAG /TestReferral)
Checking domain controller configuration
Checking site associations
Checking namespace server configuration
Checking individual namespace configuration and integrity
Reference: Five ways to check your DFS-Namespaces (DFS-N) configuration with the DFSDIAG.EXE tool
NEW QUESTION: 3
会社間調整レポートを使用している場合、正しい2つのステートメントはどれですか。 （2つ選択してください。）
A. 調整期間要約レポートには、各会社間取引のプロバイダーとレシーバーに対して生成された会社間売掛金と会社間買掛金の行は表示されません。
B. 会社間調整レポート情報の準備プロセスを実行する必要があります。
C. レポートには、プライマリバランシングセグメントの値がバランスしているが、2番目のバランシングセグメントまたは3番目のバランシングセグメントのいずれかがバランスしていない場合に生成される元帳バランシングラインが含まれます。
D. 期間概要レポートのリンクをドリルダウンして、会社間組織ごとの残高を表示できます。
E. レポートには、会社間貸借一致機能によって生成された会社間売掛金と会社間支払ラインが表示されます。
Answer: A
Explanation:
Explanation
A (not C): The Reconciliation Period Summary report displays the intercompany receivables and intercompany payables balances in summary for a period, and any differences between them.
D:Ledger balancing lines generated when the primary balancing segmentvalue is in balance but either the second balancing segment or the third balancing segment is out of balance
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