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NEW QUESTION: 1
Which one of the following temporary differences will result in a deferred tax asset?
A. Installment sale profits accounted for on the accrual basis for determining accounting profit and on a cash basis for determining taxable profit tax loss.
B. Advance rental receipts accounted for on the accrual basis for financial statement purposes and on a cash basis for tax purposes.
C. Prepaid expenses accounted for on the accrual basis for determining accounting profit and on a cash basis for determining taxable profit tax loss.
D. Use of the straight-line depreciation method for determining accounting profit and an accelerated method for determining taxable profit tax loss.
Answer: B
Explanation:
A deferred tax asset records the deferred tax consequences attributable to deductible temporary differences and carry forwards Advance rental receipts accounted for on the actual basis for determining accounting profit and on a cash basis for determining taxable profit tax loss) would give rise to a deferred tax asset. The financial statements would show no income and no related tax expense because the rental payments apply to future periods. The tax return, however, would show the rent as income when the cash was received, and a tax would be due in the year of receipt. Because the tax is paid prior to recording accounting profits, it represents an asset that will be no due in the year of receipt. Because the tax is paid to prior to recording accounting profits, it represents an asset that will be recognized as an expense when income me is finally recorded.
NEW QUESTION: 2
In DMVPN phase 2, which two EIGRP features need to be disabled on the hub to allow spoke-to-spoke communication? (Choose two.)
A. next-hop-self
B. EIGRP address family
C. default administrative distance
D. metric calculation using bandwidth
E. split horizon
F. autosummary
Answer: A,E
NEW QUESTION: 3
A. Option B
B. Option D
C. Option C
D. Option A
Answer: B,C
NEW QUESTION: 4
기존 사용자에 대한 IAM 보안 자격 증명을 만들 수 있습니까?
A. 예, 기존 사용자는 자신의 계정과 관련된 보안 자격 증명을 가질 수 있습니다.
B. 아니요, 보안 자격 증명이 GROUPS 내에 만들어지며 나중에 사용자가 GROUPS에 연결됩니다.
C. 아니오, IAM은 자격 증명을 설정 한 모든 사용자가 기존 사용자가 아니어야 한다고 요구합니다.
D. 예, 일반 보안 자격 증명이 아닌 IAM 자격 증명만 제공합니다.
Answer: A