Questions and Answers: 166
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NEW QUESTION: 1
12 월 31 일 1 년 말에 Lally의 손익 계산서에 보고 된 세금 비용은 얼마입니까?
A. US $ 1,560,000
B. US $ 1.528.000
C US $ 1.600.000
D 1,568,000 달러
Answer: A
Explanation:
Tax expense tax income) equals the sum of current tax expense current tax income) and deferred tax expense deferred tax income). Current tax expense equals taxes paid or payable, and deferred tax expense equals the change in the entity's deferred tax assets and liabilities. Because US $100,000 of interest income and US $80,UOn of rental income are not subject to tax in Year 1. taxable profit is US $3,820,000, and current tax expense is I I $1.528.000. Deferred tax expense equals the deferred tax liability US $51 1.000 40% = US $32,000) at year end, assuming no deferred tax asset or liability balances existed at the beginning of the year. Hence tax expense is US$1.560.000$1.528.000 + $32,000).
The following relates to Lally PLC for Year 1 and Year 2.
Profit before income taxes in Year 1 included rent income of US $80,000 that was not subject to income tax until its receipt in Year 2.
Lally was subject to an effective income tax rate of 40% in Year 1 and Year 2.
NEW QUESTION: 2
On TE Mobile server setup, registration server IP address is the address of the SIP server, the port number is 5060.
A. TRUE
B. FALSE
Answer: A
NEW QUESTION: 3
AWS의 탄력성 개념을 나타내는 시나리오는 무엇입니까? (2 개를 선택하십시오.)
A. 비즈니스 요구 변화에 따라 Amazon RDS 인스턴스 크기 조정.
B. 사용량이 적은 Amazon EC2 인스턴스로 트래픽을 자동 전달합니다.
C. AWS 규정 준수 문서를 사용하여 규정 준수 프로세스를 가속화합니다.
D. 트래픽을 기준으로 Amazon EC2 인스턴스 수 조정.
E. 코드를 사용하여 환경을 만들고 관리할 수 있습니다.
Answer: A,D