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NEW QUESTION: 1
다음 중 이연 법인세를 회계 처리하는 자산 부채 법을 가장 잘 설명하는 것은?
A. 일시적 차이의 세금 효과는 별도로 보고되지 않지만 특정 자산 및 부채 금액과 관련 수입 및 비용에 대한 조정으로 보고됩니다.
B. 손익 계산서에 보고 될 적절한 세율은 해당 연도에 실제로 부과 된 세금이며, 이연 법인세는 보고되지 않을 것입니다.
C. 이연 법인 세액은 일시적 차이가 있을 때 적용되는 세율을 기준으로 합니다.
D. 이연 법인 세액은 이연 법인세 부채 DTL이 정산되거나 이연 법인세 자산 DTA가 실현되는 기간 동안 시행 될 것으로 예상되는 세율에 근거한다.
Answer: D
Explanation:
A DTA or DTL is measured at the rates expected to apply when it is realized or settled, based on tax laws and rates enacted or substantively enacted as of the balance sheet date.
If different rates apply to different taxable profit levels, a DTA or DTL is measured based on the average rates expected to apply in the periods when the temporary differences are expected to reverse. The tax rate or tax base may vary with the manner of recovery or settlement. For example, one tax rate may apply if an asset is sold immediately and another may apply if it is to be recovered through continued use.
NEW QUESTION: 2
An administrator is migrating queue managers on both AIX and Solaris platforms from WebSphere MQ V5.3 to V70.
Which approach is the fastest to successfully migrate the queue managers?
A. Uninstall V5.3 then install V7.0 on AIX Install V7.0 on Solaris
B. Uninstall V 5.3 on both AIX and Solaris Install V7.0 on both AIX and Solaris
C. Install V7.0 on AIX Install V7.0 on Solaris
D. Install V7.0 on AIX Uninstall V5.3 then install V7.0 on Solaris
Answer: A
NEW QUESTION: 3
展示を参照してください。 2社のネットワークスイッチは接続され、必要なVLAN用に手動で構成されていますが、DTPが有効な場合、A社のユーザーはB社のネットワークリソースにアクセスできません。この問題を解決するアクションはどれですか？
A. DTPを無効にし、VTPドメインの不一致を文書化します。
B. 両方のスイッチでスイッチポートモードトランクを使用して手動でトランキングを強制します。
C. vtp mode serverコマンドでB社のスイッチを有効にします。
D. vlan.datを削除し、最小のMACアドレスを持つスイッチがVTPサーバーであることを確認します。
Answer: B
Explanation:
Since the number of existing VLANs differ on the switches (9 on A and 42 on B) we know that there is a problem with VTP or the trunking interfaces. The VTP domain names do match and they are both VTP servers so there are no issues there. The only viable solution is that there is a DTP issues and so you must instead manually configure the trunk ports between these two switches so that the VLAN information can be sent to each switch.
NEW QUESTION: 4
This question requires that you evaluate the Bold text to determine if it is correct.
Azure policies provide a common platform for deploying objects to a cloud infrastructure and for implementing consistency across the Azure environment.
Instructions: Review the underlined text. If it makes the statement correct, select "No change is needed". If the statement is incorrect, select the answer choice that makes the statement correct.
A. No change is needed
B. Resource groups provide
C. Azure Resource Manager provides
D. Management groups provide
Answer: C
Explanation:
Section: Understand Core Azure Services
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