Questions and Answers: 166
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NEW QUESTION: 1
자산의 10 년 동안 기업은 이연 법인세로 다음과 같은 금액을 보고 할 것이다.
A. 감소한 다음 증가합니다.
B. 증가한 다음 감소합니다.
C. 일정하다.
D. 10 년 동안 꾸준히 증가합니다.
Answer: B
Explanation:
The cumulative deferred tax increases, peaks, and then decreases to zero over the life of the asset. In the early years, the asset is depreciated more quickly for tax purposes than for financial reporting purposes. This temporary difference reverses in later years. Hence, in the early years, actual taxes payable will be less than tax expense reported in the financial statements and a deferred tax liability will be recognized. By the end of the asset's useful life, cumulative actual taxes paid will equal cumulative reported tax expense, so the deferred tax balance will be zero. An entity has purchased an asset with a 10-y.'ar useful life. It will use an accelerated depreciation method for determining taxable profit or tax loss. For determining accounting profit, it will use straight-line depreciation.
NEW QUESTION: 2
A user has created an application which will be hosted on EC2. The application makes calls to DynamoDB to fetch certain data. The application is using the DynamoDB SDK to connect with from the EC2 instance. Which of the below mentioned statements is true with respect to the best practice for security in this scenario?
A. The user should create an IAM user with DynamoDB access and use its credentials within the application to connect with DynamoDB
B. The user should attach an IAM role with DynamoDB access to the EC2 instance
C. The user should create an IAM user with DynamoDB and EC2 access. Attach the user with the application so that it does not use the root account credentials
D. The user should create an IAM role, which has EC2 access so that it will allow deploying the application
Answer: B
Explanation:
With AWS IAM a user is creating an application which runs on an EC2 instance and makes requests to AWS, such as DynamoDB or S3 calls. Here it is recommended that the user should not create an IAM user and pass the user's credentials to the application or embed those credentials inside the application.
Instead, the user should use roles for EC2 and give that role access to DynamoDB /S3. When the roles are attached to EC2, it will give temporary security credentials to the application hosted on that EC2, to connect with DynamoDB / S3.
Reference:
http://docs.aws.amazon.com/IAM/latest/UserGuide/Using_WorkingWithGroupsAndUsers.html
NEW QUESTION: 3
A. Option B
B. Option C
C. Option A
Answer: A