高頓網(wǎng)校USCPA責(zé)任小編在此為各位考生呈上2月8日練習(xí)題如下，你會做嗎？
　　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.
　　小編溫馨寄語：所有的成功都不是一蹴而就的，而是萬分的努力與汗水。