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다음 중 일시적 차이로 인해 이연 법인세 자산이 발생하는 것은 무엇입니까?
A. 회계 이익을 결정하기 위한 정액법 감가 상각 법과 과세 소득세 손실을 결정하기 위한 가속화 된 방법의 사용.
B. 선급 비용은 회계 이익을 결정하기 위한 발생 기준과 과세 소득세 손실을 결정하기 위한 현금 기준으로 계산되었습니다.
C. 사전 임대 영수증은 재무 제표 목적으로 발생 기준으로, 세금 목적으로 현금 기준으로 계산됩니다.
D. 할부 판매 이익은 회계 이익을 결정하기 위한 발생 기준과 과세 소득세 손실을 결정하기위한 현금 기준을 고려한 것입니다.
Answer: C
Explanation:
A deferred tax asset records the deferred tax consequences attributable to deductible temporary differences and carry forwards Advance rental receipts accounted for on the actual basis for determining accounting profit and on a cash basis for determining taxable profit tax loss) would give rise to a deferred tax asset. The financial statements would show no income and no related tax expense because the rental payments apply to future periods. The tax return, however, would show the rent as income when the cash was received, and a tax would be due in the year of receipt. Because the tax is paid prior to recording accounting profits, it represents an asset that will be no due in the year of receipt. Because the tax is paid to prior to recording accounting profits, it represents an asset that will be recognized as an expense when income me is finally recorded.
You have an Azure DNS zone named adatum.com.
You need to delegate a subdomain named research.adatum.com to a different DNS server in Azure.
What should you do?
A. Modify the SOA record of adatum.com.
B. Create an A record named *.research in the adatum.com zone.
C. Create an PTR record named research in the adatum.com zone.
D. Create an NS record named research in the adatum.com zone.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Configure A records for the domains and sub domains.
References:
http://www.stefanjohansson.org/2012/12/how-to-configure-custom-dns-names-for-multiple-subdomain- based-azure-web-sites/
You are the HR Professional for your organization and you're completing a turnover analysis. You're considering that over the past year your organization has employed 1,238 employees and during that same period your organization has terminated 56 employees. Based on this information what is your organization's turnover for the past year?
A. 0
B. 1
C. Moderately low
D. Significantly lower than average
Answer: B
Which Java application frameworks are provided by the SAP Cloud SDK Maven archetypes?
Note: There are 2 correct answers to this question.
A. Hibernate
B. TomEE
C. .Net
D. Struts
E. Spring
F. NodeJS
Answer: B,E
Explanation:
Explanation/Reference:
See page 77 S4C80 Col17.
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