高頓網(wǎng)校小編在此為各位USCPA考生準(zhǔn)備以下收入所得稅會(huì)計(jì)考試模擬題，你答對(duì)了嗎？
　　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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