美国CPA模拟试题：收入所得税会计（二）

来源: 正保会计网校编辑： 2015/01/26 11:07:59　字体：大小

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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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