答案和详解如下： Q1. Of the four principal targets of taxation, which is ordinarily least relevant to the investment professional? A) Assets owned. B) Assets transferred. C) Expenditures. Correct answer is C) Of the four main targets, taxes on expenditures is ordinarily least relevant to the investment process. Q2. Which of the following is NOT one of the four principal targets for taxation? A) Income received. B) Expenses recognized. C) Expenditures. Correct answer is B) Expenses recognized is not one of the principal targets. The principal targets are income received, assets transferred, assets owned, and expenditures. Q3. Estate taxes are an example of a tax on: A) the value of assets owned. B) capital gains on assets transferred. C) a percentage of assets gifted. Correct answer is A) Estate taxes are a tax based upon the value of assets owned by the decedent. | 
发表于 2009-1-20 09:14
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