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美国CPA模拟试题：收入所得税会计（三）
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。
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.
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