高頓網(wǎng)校小編在此為各位USCPA考生準(zhǔn)備以下收入所得稅會計考試模擬題，你答對了嗎？
　　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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