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PAGE1CFA备考之CFA一级习题精选及解析0428-1 —、单项选择题(本题型共5小题,每小题20分,每小题只有一个正确答案,请从每小题的备选答案中选出一个你认为最正确的答案,在答题卡相应位置上用2B铅笔填涂相应的答案代码,答案写在试题卷上无效)?1、In20X8,OliverLtd.received$80,000cashfromacustomerforgoodsthatitcouldnotdeliveruntilthenextyearandestablishedaliabilityforunearnedrevenue.OliverreportsunderU.S.GAAP,facesa40%taxrate,andislocatedinataxjurisdictionwhereunearnedrevenueistaxedasreceived.Ontheirbalancesheetfor20X8,whatchangeindeferredtaxshouldOliverrecordasaresultofthistransaction??A.Adeferredtaxliabilityof$32,000.?B.Adeferredtaxassetof$32,000.?C.Thereisnoeffectondeferredtaxitemsfromthistransaction.?2、Iftimingdifferencesthatgiverisetoadeferredtaxliabilityarenotexpectedtoreversethenthedeferredtax:?A.mustbereducedbyavaluationallowance.?B.shouldbeconsideredanassetorliability.?C.shouldbeconsideredanincreas