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NEW QUESTION: 1
Which of the following results in a tax base of zero?
A. Unearned interest revenue has a carrying amount of US $1.000 and the related interest revenue was included in full in the determination of taxable profit.
B. A loan receivable has a carrying amount of US $1.000 and repayment has no tax effects.
C. Accrued expenses have a carrying amount of US $1.000 and the related expense has been included in full in the determination of taxable profit.
D. Trade receivables have a carrying amount of US $1 .000 and the related revenue has been included in full in the determination of taxable profit.
Answer: A
Explanation:
The difference between the carrying amount of an asset or liability and its tax base is a temporary difference TD). A taxable (deductible) TD results in taxable deductible) amounts in the future when the carrying amount of the asset or liability is recovered or settled. The tax base is the amount attributed for tax purposes to an asset or Ii ability. The tax base of an asset is the amount deductible against future taxable economic benefits when the asset's carrying amount is recovered. The tax base of a liability is the portion of the carrying amount that will not be deductible against future taxable economic benefits for tax purposes. The tax base of revenue received in advance a liability is the portion of the carrying amount taxable in the future. For unearned interest revenue for which the related interest revenue was taxed on a cash basis, the tax base equals zero US $1.000 carrying amount - $1.000 not taxable in the future). An entity has purchased an asset with a 10-year 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
You are deploying a WiNG 5 system and need to visualize Layer 1 activity only. Which of
the following tools would allow you to do this?
A. WLAN Discovery tool
B. Predictive Site Survey tool
C. Protocol Analyzer
D. Manual Site Survey tool
E. Spectrum Analyzer
Answer: E
NEW QUESTION: 3
Previously accepted risk should be:
A. accepted permanently since management has already spent resources (time and labor) to conclude that the risk level is acceptable.
B. re-assessed periodically since the risk can be escalated to an unacceptable level due to revised conditions.
C. avoided next time since risk avoidance provides the best protection to the company.
D. removed from the risk log once it is accepted.
Answer: B
Explanation:
Acceptance of risk should be regularly reviewed to ensure that the rationale for the initial risk acceptance is still valid within the current business context. The rationale for initial risk acceptance may no longer be valid due to change(s) and. hence, risk cannot be accepted permanently. Risk is an inherent part of business and it is impractical and costly to eliminate all risk. Even risks that have been accepted should be monitored for changing conditions that could alter the original decision.
NEW QUESTION: 4
You wish to edit your crontab file that is located in /var/spool/cron/crontab. What command must you enter to edit this file?
A. crontab -e /etc/default/cron
B. crontab -e /var/spool/cron/crontab
C. crontab -r
D. crontab -e
Answer: D
Explanation:
Explanation/Reference:
Explanation:
The main tool for setting up cron jobs is the crontab command, though this is not available on every Unix variant. Typically under Solaris or Linux one would create a new crontab or edit an existing one, using the command; crontab -e
Use the ls -l command to verify the contents of the/var/spool/cron/crontabs file.
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