高顿网校小编在此为各位USCPA考生准备以下收入所得税会计考试模拟题，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.
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　　小编语录：努力和效果之间，永远有这样一段距离。成功和失败的*10区别是，你能不能坚持挺过这段无法估计的距离。