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NEW QUESTION: 1
You are managing the production deployment to a set of Google Kubernetes Engine (GKE) clusters. You want to make sure only images which are successfully built by your trusted CI/CD pipeline are deployed to production. What should you do?
A. Enable Cloud Security Scanner on the clusters.
B. Enable Vulnerability Analysis on the Container Registry.
C. Set up the Kubernetes Engine clusters with Binary Authorization.
D. Set up the Kubernetes Engine clusters as private clusters.
Answer: B
NEW QUESTION: 2
What costing method should be used if the receipt cost of items that are the oldest in stock is required?
A. Average
B. LIFO
C. Standard
D. FIFO
Answer: D
NEW QUESTION: 3
What is the tax expense that would have been reported on Lally's income statement for the year ended December 31 Year 1?
A. US $1.528.000 C US $1.600.000
D US $1,568,000
B. US $1,560,000
Answer: B
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.