只有当计划完成程度相对数大于100%时，表示超额完成计划。()

判断题如果居民消费价格指数上涨了10%，则现在1元钱相当于原来的0.9元钱。()

判断题计算相关系数是测定相关关系的唯一方法。()

判断题回归估计标准误差的值越大，表明回归方程的代表性越低。()

判断题在各组单位数的变动按等比例变化时，结构变动影响指数等于1。()

判断题Matt, a U.S.citizen, can exclude all of his $120,000 salary he earned as a bullfighter in Spain where he lived all year, from his U.S.tax return.()

判断题To compute cost depletion, you must know the basis subject to depletion, the recoverable quantity of the natural resource, and the quantity of the natural resource sold during the year.()

判断题Lu-Yin purchased her consulting business with $75,000 of her own funds and she borrowed $125,000 from the local bank.If she is personally responsible for the loan, she is at risk only for $50,000.()此题为判断题(对，错)。

判断题The recognition of a loss realized on an involuntary conversion is mandatory.()

判断题A tax treaty with a foreign country negotiated by the president is considered a legislative source of tax law.()

判断题There must be at least one member of a Limited Liability Company who is personally liable for the debts of the business.()

判断题A tax is an enforced contribution used to finance the functions of government.()

判断题Mercedes has a net long-term capital gain of $3,000 and a net short-term capital loss of $10,000.She can deduct $3,000 of the $7,000 net loss as a deduction for adjusted gross income in the current year.She must defer realizing any tax benefit from the remaining $4,000 loss until the next year.()此题为判断题(对，错)。

判断题Adam Smith identified efficient, certainty, convenience, and economy as the four basic requirements for a good tax system.()

判断题Under the pay－as－you－go concept, the tax base used to compute the taxpayer’s income tax liability is a net income number.()

判断题The first step in tax research is to locate the relevant legal authorities.()