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NEW QUESTION: 1
자산의 10 년 동안 기업은 이연 법인세로 다음과 같은 금액을 보고 할 것이다.
A. 감소한 다음 증가합니다.
B. 10 년 동안 꾸준히 증가합니다.
C. 증가한 다음 감소합니다.
D. 일정하다.
Answer: C
Explanation:
The cumulative deferred tax increases, peaks, and then decreases to zero over the life of the asset. In the early years, the asset is depreciated more quickly for tax purposes than for financial reporting purposes. This temporary difference reverses in later years. Hence, in the early years, actual taxes payable will be less than tax expense reported in the financial statements and a deferred tax liability will be recognized. By the end of the asset's useful life, cumulative actual taxes paid will equal cumulative reported tax expense, so the deferred tax balance will be zero. An entity has purchased an asset with a 10-y.'ar 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
What value does the Terraform Cloud/Terraform Enterprise private module registry provide over the public Terraform Module Registry?
A. The ability to tag modules by version or release
B. The ability to share modules publicly with any user of Terraform
C. The ability to restrict modules to members of Terraform Cloud or Enterprise organizations
D. The ability to share modules with public Terraform users and members of Terraform Enterprise Organizations
Answer: B
Explanation:
Explanation
Terraform Registry is an index of modules shared publicly using this protocol.
This public registry is the easiest way to get started with Terraform and find modules created by others in the community.
Reference: https://www.terraform.io/docs/language/modules/sources.html

NEW QUESTION: 3
Which of the following statements about regulated items and restricted items are true? (Each correct answer presents a complete solution. Choose two.)
A. Restricted items may be inclusive or exclusive to a geographical area.
B. Regulated items may be inclusive or exclusive to a geographical area.
C. Regulated items usually have country-specific safety data sheets.
D. Restricted items usually have country-specific safety data sheets.
Answer: A,D