美国CPA模拟试题：收入所得税会计（五）

　　为了帮助参加2015年美国CPA考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国CPA考试模拟试题，希望帮助广大考生一起学习一起进步。

　　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.