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美國CPA模擬試題：收入所得稅會計（四）
為了幫助參加2015年美國CPA考試的學員鞏固知識，提高備考效果，正保會計網(wǎng)校特為大家整理了美國CPA考試模擬試題，希望幫助廣大考生一起學習一起進步。
Hut Co. has temporary differences that will reverse during the next year and decrease taxable income. These differences relate to current assets. Under IFRS， the deferred income taxes based on these temporary differences should be classified in Hut's balance sheet as a：
a. Noncurrent liability.
b. Noncurrent asset.
c. Current asset.
d. Current liability.
Explanation
Choice “b” is correct. A temporary difference that decreases future taxable income results in the recognition of a deferred tax asset， which will be reported as noncurrent under IFRS. Under IFRS， all deferred tax assets （DTA） and deferred tax liabilities （DTL） are reported as noncurrent on the balance sheet.
Choice “c” is incorrect. Under IFRS， all deferred tax assets （and deferred tax liabilities） are reported as noncurrent.
Choice “d” is incorrect. A temporary difference that decreases future taxable income results in the recognition of a deferred tax asset， not a deferred tax liability. Under IFRS， all deferred tax assets （DTA） and deferred tax liabilities （DTL） are reported as noncurrent on the balance sheet.
Choice “a” is incorrect. A temporary difference that decreases future taxable income results in the recognition of a deferred tax asset， not a deferred tax liability.
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