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NEW QUESTION: 1
Which of the following results in a tax base of zero?
A. Trade receivables have a carrying amount of US $1 .000 and the related revenue has been included in full in the determination of taxable profit.
B. Unearned interest revenue has a carrying amount of US $1.000 and the related interest revenue was included in full in the determination of taxable profit.
C. Accrued expenses have a carrying amount of US $1.000 and the related expense has been included in full in the determination of taxable profit.
D. A loan receivable has a carrying amount of US $1.000 and repayment has no tax effects.
Answer: B
Explanation:
The difference between the carrying amount of an asset or liability and its tax base is a temporary difference TD). A taxable (deductible) TD results in taxable deductible) amounts in the future when the carrying amount of the asset or liability is recovered or settled. The tax base is the amount attributed for tax purposes to an asset or Ii ability. The tax base of an asset is the amount deductible against future taxable economic benefits when the asset's carrying amount is recovered. The tax base of a liability is the portion of the carrying amount that will not be deductible against future taxable economic benefits for tax purposes. The tax base of revenue received in advance a liability is the portion of the carrying amount taxable in the future. For unearned interest revenue for which the related interest revenue was taxed on a cash basis, the tax base equals zero US $1.000 carrying amount - $1.000 not taxable in the future). An entity has purchased an asset with a 10-year 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
ストレージ管理者が、フラッシュディスクとSASディスクを含むUnityシステム上にストレージプールを設定しています。
システムは各ディスクタイプにどの階層を割り当てますか？
A. フラッシュ：PerformanceSAS：容量
B. Flash：Extreme PerformanceSAS：容量
C. フラッシュ：CapacitySAS：パフォーマンス
D. Flash：Extreme PerformanceSAS：パフォーマンス
Answer: D
Explanation:
Hybrid pools can have up to 3 tiers (Extreme Performance, Performance, and Capacity).
For the Extreme Performance tier, use only SAS Flashdrives.
For the Capacity tier, use only SAS drives.

NEW QUESTION: 3
1080P image quality is equal to ( ).
A. 24CIF
B. 9CIF
C. 20CIF
D. 16CIF
Answer: C