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？
　　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.
　　为帮助广大考生迎战2015年USCPA考试，高顿网校为考生们推出了考试名师免费直播答疑与讲义免费下载！进入直播>>
　　高顿网校小编为您介绍美国各州：美国“棉花之州”——亚拉巴马州
　　亚拉巴马州 (Alabama -- AL) 是美国南部一州。北接田纳西州，东界佐治亚州，南邻佛罗里达州，西与密西西比州接壤，西南濒墨西哥湾，面积133667平方公里，在50州内列第30位。首府蒙哥马利 (Montgomery)。州名来自印第安语，意为“我开辟了这一块荒林地区”。亚拉巴马州是美国第22州。

展开全文