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美國(guó)CPA模擬試題：收入所得稅會(huì)計(jì)（五）
為了幫助參加2015年美國(guó)CPA考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)CPA考試模擬試題，希望幫助廣大考生一起學(xué)習(xí)一起進(jìn)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.
【我要糾錯(cuò)】 責(zé)任編輯：藍(lán)色天空
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