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NEW QUESTION: 1
A firm using LIFO accounting has a LIFO reserve of 4,700, with a FIFO ending inventory of 34,600. It is currently in the 40% tax bracket. If it switches to FIFO accounting for reporting purposes, it's deferred taxes
________.
A. decrease by 1,880
B. decrease by 2,820
C. increase by 2,820
D. increase by 1,880
Answer: D
Explanation:
Explanation/Reference:
Explanation:
When the firm switches from LIFO to FIFO, it must recognize the additional tax liability that arises because the taxes not paid in the past will now have to be paid. This liability equals the LIFO reserve times the current tax rate and must be added to the deferred taxes account (to be completely accurate, you would have to go back all the way to the inception of the firm and recalculate historical taxes. This is never done).
NEW QUESTION: 2
Amazon EC2インスタンスで実行されるアプリケーションは、Amazon Elastic File System（Amazon Iタイルシステム）のタイルに安全にアクセスする必要があります。EFSタイルは保存時の暗号化を使用して保存されます。タイルにアクセスするための最も安全なソリューションはどれですか。
A. Amazon EFSをマウントするときにAWS Key Management Service（AWS KMS）を有効にする
B. アプリケーションのコードに暗号化キーを保存します
C. Amazon S3バケットに暗号化キーを保存し、1AMロールを使用してEC2インスタンスにアクセス許可を付与します
D. Amazon EFSをマウントするときにTLSを有効にします
Answer: B
NEW QUESTION: 3
프로젝트 팀은 10 일 동안 10 개의 활동을 완료 할 계획입니다. 7 일 동안 팀 구성원은 5 가지 활동을 완료했으며 한 가지 활동이 과소 평가되었다고 말하면 5 일이 더 소요됩니다.
프로젝트 관리자의 다음 단계는 무엇입니까?
A. 지연의 영향을 해결하고 변경 요청을 제출하십시오.
B. 성과가 저조한 팀원을 질책하기 위해 인적 자원과 대화하십시오.
C. 프로젝트 팀원에게 초과 근무를 요청하십시오.
D. 문제를 프로젝트 스폰서에게 이관하고 더 많은 시간을 요청하십시오.
Answer: A
NEW QUESTION: 4
Cisco Wireless LAN Controllerのセキュリティ設定を左側から右側の適切なセキュリティメカニズムカテゴリにドラッグアンドドロップします。
Answer:
Explanation: