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AICPA Becker教材变动——REG V4.2

来源: 正保会计网校 2022-05-27
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AICPA Becker教材变动

本次REG教材的内容主要变动如下(共十点):

V4.2 Location

V4.1 Location

Description of Update

Regulation

Units R1 – R6, R8

Same

针对因生活成本与其他通胀调整对税率、逐步淘汰门槛、里程率等的影响作出了调整,以反映美国国税局和其他政府及监管机构发布的信息。(4.1版本教材位置相同)

R-1 Module 2 

Page 15

R-2 Module 3

Page 37

4.1版本教材R2的module 3,第37页,调整了“员工收养辅助计划”的位置以适应这部分内容的移动。

R-2 Module 1 

Page 6


Same

更新了3.2.2“已婚个人的总结”项下的图表以更好阐明该部分内容。(4.1版本教材位置相同)

R-2 Module 1 

Page 7


Same

将“Roth IRA”原有的序号3.4调整为了3.3以更好适用该部分内容变动。(4.1版本教材位置相同)


R-2 Module 1 

Page 8


Same

将“Nondeductible Traditional IRA” 从之前的3.3中重新排序为3.4,以更好适用该部分内容变动。(4.1版本教材位置相同)

R-3 Module 2 

Page 15


Same

对于2.2 “Involuntary Conversions” 进行了更新。(4.1版本教材位置相同)

R-3 Module 5 

Page 57

Same

与AMT相关的2.2 “Percentage Depletion (Non-GAAP)” 已删除,因为该项目将不再考查。(4.1版本教材位置相同)

R-4 Module 6 

Page 40

Same

更新了例1,以更好反映税法中非营业损失变动的相关内容。(4.1版本教材位置相同)

R-7 Module 1

Page 9

Same

更新了例1,增加了小项 2.3 “禁止反言否认代理的存在”。 (4.1版本教材位置相同)

R-7 Module 1 

Page 11

R-7 Module 1 

Page 10

4.1版本教材的R7的module 1,第10页,在2.5.2 “代理人的责任” 项下“部分披露”代理人已经修改为“身份不明”的代理人。

R-1 through R-8

Same

在R1到R8中对几个抽认卡进行了更新。R1到R7一共增加了99张新抽认卡,R1到R5一共删除了11张抽认卡。

Becker Professional Education

CPA Exam Review Replacement Textbook Pages

Details on the replacement textbook pages are provided below.

V4.2 Location

V4.1 Location

Description of Update

Regulation

Units R1 – R6, R8

Same

Cost-of-living and other inflation adjustments have been      made to tax rates, phase-out thresholds, mileage rates, etc., to reflect the latest information released by the IRS and       other government and regulatory agencies.

R-1 Module 2 Page 15

R-2 Module 3 

Page 37

The item “Employee Adoption Assistance Program” was relocated to improve the flow of the content.

R-2 Module 1 Page 6


Same

The chart in item 3.2.2 “Summary Chart for Married Individuals” has been updated to improve clarity.

R-2 Module 1 Page 7


Same

The item 3.3 “Roth IRA” was reordered from 3.4 “Roth IRA” to improve the flow of the content.


R-2 Module 1 Page 8


Same

The item 3.4 “Nondeductible Traditional IRA” was reordered from 3.3 “Nondeductible Traditional IRA” to improve the flow of the content.

R-3 Module 2 Page 15


Same

The text of item 2.2 “Involuntary Conversions” has been updated to improve clarity.


R-3 Module 5 Page 57


Same

The text of item 2.2 “Percentage Depletion (Non-GAAP)” relating to AMT was deleted because AMT is no longer  testable on the exam.

R-4 Module 6 Page 40


Same

Example 1 has been updated to reflect current changes in the tax law relating to NOLs.

R-7 Module 1 Page 9


Same

The item 2.3 “Estoppel to Deny Existence of Agency” was added to the textbook.

R-7 Module 1 Page 11

R-7 Module 1 

Page 10

The language in item 2.5.2 “Agent’s Liability” relating to a “partially disclosed” principal has been changed to          “unidentified” principals.

R-1 through R-8

Same

Updates were made to several flashcards in R1 through R8. A total of 99 new flashcards were added in R1 through R7,  and a total of 11 flashcards were removed in R1 through R5.






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