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美國CPA模擬試題：收入所得稅會計（三）
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。
Which of the following items should affect current income tax expense for Year 3？
a. Penalties on a Year 1 tax deficiency paid in Year 3.
b. Change in income tax rate for Year 4.
c. Change in income tax rate for Year 3.
d. Interest on a Year 1 tax deficiency paid in Year 3.
Explanation
Choice “c” is correct， change in income tax rate for Year 3 will affect current income tax expense for Year 3.
Choice “d” is incorrect. Interest on a Year 1 tax deficiency paid in Year 3 would be recorded in interest expense.
Choice “a” is incorrect. Penalties on the Year 1 tax deficiency paid in Year 3 would be recorded in general and administrative expenses.
Choice “b” is incorrect. Change in income tax rate for Year 4 will affect deferred tax expense for Year 3.
【我要糾錯】 責任編輯：藍色天空
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