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AICPA每日一练之REG【2016-4-13】

2016-04-13 高顿网校


Accrual-basis taxpayers should report gross income
 
A. When income is either actually or constructively received, whether in cash or in property.
 
B. When "all events" have occurred that fix the taxpayer’s right to receive the item of income, and the amount can be determined with reasonable accuracy.
 
C. When income is either actually or constructively received in cash only.
 
D. When "all events" have occurred that fix the taxpayer’s right to receive the item of income, and the amount can be determined with absolute certainty
 
Answer:B
 
B is correct. Under the accrual method, an item is generally included in gross income for the year in which it is earned, regardless of when income is collected. An item of income is earned when all the events have occurred to fix the taxpayer’s right to receive the income, and the amount of income can be determined with reasonable accuracy.
 
A is incorrect. It answers when a cash-basis taxpayer should report gross income.
 
C is incorrect. Under the accrual method income is generally reported when earned.
 
D is incorrect. As the amount of an item of income need only be determined with reasonable accuracy; not absolute certainty.




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