高顿网校小编在此为各位USCPA考生准备以下收入所得税会计考试模拟题，你答对了吗？
　　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.
　　各位考生想顺利通过USCPA考试，除了掌握专业知识和答题技巧之外，还可以关注高顿网校的精品网课，高顿网校专业讲师为考生们提供考试复习笔记汇总，帮助考生更好地理解相关考试知识，高顿祝各位考生考试大捷！进入直播>>

展开全文