SIM題型一直是許多USCPA考生覺得棘手的部分，其實(shí)很多時(shí)候只是考生們把它想的太難。高頓網(wǎng)校USCPA小編就整理了幾道SIM題型的試題，考生們可以從解析中歸納做題的方式。
　　James Corporation is in its first year of operations. The company has pretax income of $400,000. The company has the following items recorded in its records. The company does not made any estimated tax payments during year 1.
　　Premiums on life insurance of key officer                               $10,000
　　Depreciation on tax return in excess of book depreciation  12,000
　　Interest on municipal bonds 5,300 Warranty expense          4,000
　　Actual warranty repairs 3,250 Bad debt expense                   1,400
　　Beginning balance in allowance for uncollectible accounts      0
　　End balance for allowance for uncollectible accounts            800
　　Rent received in advance from clients that will be recognized evenly over the next three years 24,000
　　Tax rate for year 1    30%
　　Tax rate for future years   40%
　　Prepare the following schedule for the deferred tax amounts for the year. Choose items from the following list:
　　Items
　　Premium on life insurance           Warranties
　　Depreciation                                   Bad debts
　　Interest on municipal bonds       Rent received

 

item

difference between taxable amount

 and income statement amount

classification : deferred tax asset

 deferred tax liadlity 

current or nonncurrentdeferred tax amount
     
     
     
     
     
　　Complete the following table to calculate taxable income. If no adjustment is needed for a particular item enter 0 as your calculation.
　　Pretax financial income
　　Premiums on life insurance of key officer
　　Interest on municipal bonds
　　Depreciation for tax in excess of book depreciation
　　Adjustment for warranties
　　Adjustment for bad debts
　　Adjustment for rent received in advance
　　Taxable income
 
pretax financial income 
premiums on life insurance of key officer 
interest on municipal bonds  
depreciation for tax in excess of book deprecition 
adjustment for warranties  
adjustment for bad debts 
adjustment for rent received in advance 
taxable income 

 

　　解析
　　Depreciation    12,000    Deferred tax liability    noncurrent    4,800
　　Warranties        750         Deferred tax asset       current           300
　　Bad debts         800         Deferred tax asset       current           320
　　Rent received  8,000      Deferred tax asset       current           3,200
　　Rent received  16000     Deferred tax asset       noncurrent    6,400
　　Pretax financial income                                                        $400,000
　　Premiums on life insurance of key officer                         $10,000
　　Interest on municipal bonds                                               ($5,300)
 
　　Depreciation for tax in excess of book depreciation       ($12,000)
　　Adjustment for warranties                                                      750
　　Adjustment for bad debts                                                       800