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NEW QUESTION: 1
A. Option C
B. Option B
C. Option D
D. Option E
E. Option A
Answer: D,E
NEW QUESTION: 2
On December 31, Year 1, Health entities reported a US $150,000 warranty expense in its income statement. The expense was based on actual warranty cost of US$30,000 in Year 1 and expected warrant costs of US $35,000 in Year 2, US $40,000 in Year 3, and US $45,000 in Year 4. For tax purposes, warrant costs are not deductible until paid. At December 31, Year 1, deferred taxes should be based on a:
A. US $ 120,000 taxable temporary difference
B. US $ 150,000 deductible temporary difference
C. US $ 150,000 taxable temporary difference
D. US $ 120,000 deductible temporary difference
Answer: D
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
802.1X環境で、プリンターやFAXマシンなどの802.1X非対応デバイスが認証できる機能はどれですか?
A. WebAuth
B. マルチ認証
C. 802.1XゲストVLAN
D. MAB
Answer: D
NEW QUESTION: 4
Which statement about nzrestore is NOT true?
A. nzrestore can perform a redirected restore
B. nzrestore can restore from an nzbackup UNIX pipe
C. nzrestore can restore to a different Pure Data System for Analytics server from the backup server
D. nzrestore can restore selected tables
Answer: C
