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美國CPA模擬試題：收入所得稅會計（二）
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。
Hut Co. has temporary taxable differences that will reverse during the next year and add to taxable income. These differences relate to noncurrent assets. Under U.S. GAAP， deferred income taxes based on these temporary differences should be classified in Hut's balance sheet as a：
a. Noncurrent liability.
b. Current liability.
c. Noncurrent asset.
d. Current asset.
Explanation
Choice “a” is correct. Hut's temporary taxable differences add to taxable income， making them deferred tax liabilities. Under U.S. GAAP， deferred tax liabilities are classified in the balance sheet based on the classification of the related assets. In this case， the related asset is a noncurrent asset， so the deferred tax liability is classified as a noncurrent liability.
Choice “d” is incorrect. Hut's temporary taxable differences add to taxable income， making them deferred tax liabilities， not deferred tax assets.
Choice “c” is incorrect. Hut's temporary taxable differences add to taxable income， making them deferred tax liabilities， not deferred tax assets.
Choice “b” is incorrect. Under U.S. GAAP， deferred tax liabilities are classified in the balance sheet based on the classification of the related assets. In this case， the related asset is a noncurrent asset.
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