美国CPA模拟试题：收入所得税会计（四）

来源: 正保会计网校编辑： 2015/01/26 11:10:04　字体：大小

　　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.

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