高頓網(wǎng)校USCPA責任小編在此為各位考生呈上2月9日練習題如下,你會做嗎?
  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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