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NEW QUESTION: 1
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.
NEW QUESTION: 2
A. Option D
B. Option B
C. Option A
D. Option C
E. Option E
Answer: C
NEW QUESTION: 3
Project Integration Management Knowledge Areaにはどのプロセスが含まれていますか？
A. プロジェクトチームの管理
B. プロジェクト作業の指示と管理
C. 要件の収集
D. シーケンスアクティビティ
Answer: B
NEW QUESTION: 4
You are designing a SQL Server Reporting Services (SSRS) solution.
A report project must access multiple SQL Server databases. Each database is on a different instance. The databases have identical schema and security configurations.
You have the following requirements:
* The report must support subscriptions.
* Users must be able to select the host when running the report.
What should you do?
To answer, drag the appropriate phrase or phrases from the list to the correct location or locations in the answer area. (Answer choices may be used once, more than once, or not all.)
Answer:
Explanation:
Explanation
Note:
The report need a data source.
Through a report parameter the user can select among the available SQL Server instances.
This selection is used through an expression-based connection string.
Authentication is handled through stored credentials.
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