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美國CPA模擬試題：收入所得稅會計(jì)（一）
為了幫助參加2015年美國CPA考試的學(xué)員鞏固知識，提高備考效果，正保會計(jì)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(xué)習(xí)一起進(jìn)步。
Under current generally accepted accounting principles， which approach is used to determine income tax expense？
a. Periodic expense approach.
b. “With and without” approach.
c. Net of tax approach.
d. Asset and liability approach.
Explanation
Choice “d” is correct. The approach used in GAAP to determine income tax expense is the asset and liability approach （sometimes referred to as the balance sheet approach）。 The asset and liability approach is used to squeeze out the amount of income tax expense after the amount of deferred tax assets and liabilities have been determined.
Choice “b” is incorrect， which is a distracter.
Choice “c” is incorrect， as the net of tax approach is used for presentation on the income statement.
Choice “a” is incorrect， which relates to an income statement based approach of expense.
【我要糾錯(cuò)】 責(zé)任編輯：藍(lán)色天空
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