首页 > 美国注册会计师 > 复习指导 > 考点辅导

美国CPA模拟试题:收入所得税会计(四)

普通 来源:正保会计网校 2015-01-26

  为了帮助参加2015年美国CPA考试的学员巩固知识,提高备考效果,正保会计网校特为大家整理了美国CPA考试模拟试题,希望帮助广大考生一起学习一起进步。

  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.

我要纠错】 责任编辑:蓝色天空
打开APP 订阅最新报考消息

报考指南

今日热搜

热点推荐

热销好课

畅学无忧班

畅学无忧班

系统学习 逐章精讲

了解详情30000元/4科

正价课免费试听

USCPA免费试听

申请购课优惠

USCPA公众号

截图保存到相册

微信识别二维码

千元大额优惠

有奖原创征稿
客服 首页
取消
复制链接,粘贴给您的好友

复制链接,在微信、QQ等聊天窗口即可将此信息分享给朋友