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？
　　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.
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　　高頓網(wǎng)校小編為您介紹美國(guó)各州：美國(guó)“棉花之州”——亞拉巴馬州
　　亞拉巴馬州 (Alabama -- AL) 是美國(guó)南部一州。北接田納西州，東界佐治亞州，南鄰佛羅里達(dá)州，西與密西西比州接壤，西南瀕墨西哥灣，面積133667平方公里，在50州內(nèi)列第30位。首府蒙哥馬利 (Montgomery)。州名來(lái)自印第安語(yǔ)，意為“我開(kāi)辟了這一塊荒林地區(qū)”。亞拉巴馬州是美國(guó)第22州。