高頓網(wǎng)校小編在此為各位USCPA考生準備以下收入所得稅會計考試模擬題，你答對了嗎？
　　Nala Inc. reported deferred tax assets and deferred tax liabilities at the end of Year 1 and at the end of Year 2. For the year ended Year 2， Nala should report deferred income tax expense or benefit equal to the：
　　a. Amount of the income tax liability plus the sum of the net changes in deferred tax assets and deferred tax liabilities.
　　b. Increase in the deferred tax liabilities.
　　c. Decrease in the deferred tax assets.
　　d. Sum of the net changes in deferred tax assets and deferred tax liabilities.
　　Explanation
　　Choice “d” is correct， sum of net changes in deferred tax assets and deferred tax liabilities.
　　Choices “c”， “b”， and “a” are incorrect， per the above rule.
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