高顿网校小编在此为各位USCPA考生准备以下2月11日的考试模拟题，你答对了吗？
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.
写评论
