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NEW QUESTION: 1
Wählen Sie für jede der folgenden Aussagen Ja aus, wenn die Aussage wahr ist. Andernfalls wählen Sie Nein. HINWEIS: Jede richtige Auswahl ist einen Punkt wert.
Answer:
Explanation:
Explanation
NEW QUESTION: 2
1 년 12 월 31 일, 건강 단체는 손익 계산서에 미화 150,000 달러의 보증 비용을보고했습니다. 비용은 1 년차의 실제 보증 비용 미화 30,000 달러와 2 년차의 예상 보증 비 35,000 달러, 3 년차의 4 만 달러, 4 년차의 45,000 달러를 기준으로 산정되었습니다. 세금 목적 상, 보증 비용은 지불 될 때까지 공제되지 않습니다. 1 년 12 월 31 일에 이연 세는 다음을 기준으로 해야 합니다.
A. US $ 150,000 공제액 일시적 차이
B. US $ 150,000 과세 일시적 차이
C. US $ 120,000 공제액 일시적 차이
D. US $ 120,000 과세 대상 일시적 차이
Answer: C
Explanation:
At year-end year 1, Health entities should report a US $120,000 warranty liability in its balance sheet. The warranty liability is equal to the US $150,000 warranty expense minus the US $30,000 warrant cost actually incurred in Year 1. Because warranty costs are not deductible until paid, the tax base of the warranty liability is 0. The result is a US $120,000 temporary difference US$120,000 carrying amount tax base). When the liability is settled through the actually incurrence of warranty costs, the amounts will be deductible. Thus, the temporary difference should be classified as a deductible temporary difference.
NEW QUESTION: 3
Which mechanism is NOT considered to be a good practice of Organizational Structures?
A. Span of Control
B. Delegation of authority
C. Process Reference Model
D. Escalation procedures
Answer: C
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