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NEW QUESTION: 1
12 월 31 일, 회계 연도 법인인 SCM Ltd.는 장부 금액이 세금 기준과 다른 다음 계좌를보고했습니다.
이러한 일시적 차이와 관련된 과세 및 공제 금액은 무엇입니까?
A. 옵션 D
B. 옵션 C
C. 옵션 B
D. 옵션 A
Answer: C
Explanation:
The difference between the carrying amount of an asset or liability and its tax base is a temporary difference TD). A taxable (deductible) TD results in taxable deductible) amounts in the future when the carrying amount of the asset or liability is recovered or settled. The tax base is the amount Attributed for tax purposes to an asset or liability. The tax base of an asset is the amount deductible against Future taxable economic benefits when the asset's carrying amount is recovered. The tax base of a liability is the portion of the carrying amount that will not be deductible against future taxable economic benefits for tax Purposes. The tax base of revenue received in advance a liability) is the portion of the carrying amount taxable in the future. Thus, the US $70,000 temporary difference$150,000 carrying amount - $80,000 tax base) related to the depreciable assets is classified as a taxable amount. When income, such as rental income, is taxable before being recognized in accounting profit, future sacrifices to provide the rental service or refund amounts paid will result in future tax deductible amounts when the liability is settled. Thus, the US $40,000 temporary difference$40,000 carrying amount $0 tax base) related to the deferred rental Revenue is classified as a deductible amount.
NEW QUESTION: 2
In which address space would a native SQL stored procedure run?
A. DIST
B. The address space of the calling program
C. WLM
D. DBM1
Answer: D
NEW QUESTION: 3
An engineer has been tasked to configure a guaranteed 2 Mbps of bandwidth for outgoing FTP traffic on interface FastEthernet 1/1/1 on Cisco IOS XR. Which method accomplishes this configuration?
A. configure terminal
access-list 100 permit ip any any eq 21
policy-map POLICY_1
match ip access-list 100
bandwidth 2000
exit
exit
interface FastEthernet 1/1/1
service-policy output POLICY_1
end
commit
B. configure terminal
policy-map POLICY_1
class FTP_CLASS
match protocol ftp
bandwidth 2000000
exit
exit
interface FastEthernet 1/1/1
service-policy input POLICY_1
end
commit
C. configure terminal
class-map FTP_CLASS
match protocol ftp
exit
policy-map POLICY_1
class FTP_CLASS
bandwidth 2000
exit
exit
interface FastEthernet 1/1/1
service-policy output POLICY_1
end
commit
D. configure terminal
class-map FTP_CLASS
match protocol ftp
exit
policy-map POLICY_1
class FTP_CLASS
bandwidth 2000000
exit
exit
interface FastEthernet 1/1/1
service-policy input POLICY_1
end
commit
Answer: C
Explanation:
Explanation/Reference:
Explanation:
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