美國(guó)CPA模擬試題：收入所得稅會(huì)計(jì)（一）

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來(lái)源: 正保會(huì)計(jì)網(wǎng)校編輯： 2015/01/26 11:05:55　字體：大小

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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.

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