更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

考试日历

资料中心

考试动态

就业前景

热门题库

网校课程

精彩推荐

全部

USCPA备考冲刺：SIM题型大解析

来源：高顿网校 2015-10-14

SIM题型一直是许多USCPA考生觉得棘手的部分，其实很多时候只是考生们把它想的太难。高顿网校USCPA小编就整理了几道SIM题型的试题，考生们可以从解析中归纳做题的方式。
　　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 nonncurrent	deferred 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

　　高顿网校温馨提醒

　　USCPA-美国注册会计师，全球会计*9证，国内人才缺口25万，年薪40W起，如何成为全球财会精英？点击获取USCPA职业发展白皮书！

　USCPA考试免费题库【手机题库下载】| 在线直播

　USCPA高清网课免费体验 USCPA名师精品班免费试听

　　美国注册会计师精彩推荐： USCPA招生专题

　　解析：USCPA到底是什么？

USCPA职业发展与分析

2015年USCPA考试常见问题解析

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

在线咨询热销

专业老师服务限时优惠

图文问答

图片文字快速问答