accounting periods and methods

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1、AccountingPeriodsandMethods16-33CHAPTER16ACCOUNTINGPERIODSANDMETHODSInstructor:ThetestitemsinboththeprintTestBankandExamViewtest-creationsoftwarearenumberedbyquestiontypewithineachchapter.Thus,usersofExamViewcanmoreeasilypreviewtheirselectionsusingtheprintedTestBankinthesamenumberingsystem

2、.LearningObjective,LevelofDifficulty,EstimatedTimetoCompletion,andtheAACSB’sandAICPA’sCoreCompetenciesforeachtestitemarelocatedwithintheitemitself.Status:Q/PQuestion/PresentinPriorProblemTopicEditionEditionTRUEORFALSE1Taxyear:personalservicecorporationUnchanged12Taxyear:CcorporationUnchang

3、ed23Taxyear:ScorporationUnchanged34Taxyear:partnershipUnchanged45Taxyear:partnershipandprincipalpartnerUnchanged56Taxyear:partnershipandmajorityinterestpartnersNew7Taxyear:partnershipandleastaggregatedeferralUnchanged7method8Taxyear:PSCandnaturalbusinessyearNew9Taxyear:partnershipbusinessp

4、urposeUnchanged910Taxyear:personalservicecorporationUnchanged1011ShorttaxyearUnchanged1112Taxyear:annualizationNew13Taxyear:annualizationUnchanged1314RestorationofamountsreceivedunderaclaimNewofright15Accountingmethod:cashversusaccrualNew16Cashmethod:one-yearruleUnchanged1617Electinganacco

5、untingmethod:multiplebusinessesUnchanged1718All-eventstestfordeductionsUnchanged1819Accountingmethod:cashversusaccrualUnchanged1920Changeinaccountingmethod:§481adjustmentNew21Changeinaccountingmethod:§481adjustmentUnchanged2122Installmentmethod:recognizedgainUnchanged2223Installmentmethod:

6、recoveryofcapitalUnchanged2324Installmentmethod:interestondeferredtaxesNew25CapitalizationofinterestUnchanged25AccountingPeriodsandMethods16-33Status:Q/PQuestion/PresentinPriorProblemTopicEditionEdition26PercentageofcompletionmethodversuscompletedUnchanged26contractmethod:eligibility27Perc

7、entageofcompletionmethod:deminimisruleUnchanged27MULTIPLECHOICE1Taxyear:52-53weeksUnchanged12Taxyear:partnershipUnchanged23Taxyear:partnershipandleastaggregatedeferralUnchanged34Taxyear:entityformNew5Taxyear:selectionUnchanged56Taxyear:personalservicecorporati