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美国CPA模拟试题：收入所得税会计（一）
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。
Under current generally accepted accounting principles， which approach is used to determine income tax expense？
a. Periodic expense approach.
b. “With and without” approach.
c. Net of tax approach.
d. Asset and liability approach.
Explanation
Choice “d” is correct. The approach used in GAAP to determine income tax expense is the asset and liability approach （sometimes referred to as the balance sheet approach）。 The asset and liability approach is used to squeeze out the amount of income tax expense after the amount of deferred tax assets and liabilities have been determined.
Choice “b” is incorrect， which is a distracter.
Choice “c” is incorrect， as the net of tax approach is used for presentation on the income statement.
Choice “a” is incorrect， which relates to an income statement based approach of expense.
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