高顿网校USCPA责任小编在此为各位考生呈上2月9日练习题如下，你会做吗？
　　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.
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