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NEW QUESTION: 1
At the beginning of Year 1 a company began work on a 3-year construction contract.
This contract is accounted for by the percentage-of-completion method for financial accounting purposes and the completed-contract method for tax purposes. Dun l fig "(par 1, the company reported US $800,UUU of in from this contract. However, because of cost overruns incurred in Year 2 the company reported a US $500,000 loss from this contract. What should the company's Year 2 balance sheet include?

A. Option B
B. Option D
C. Option A
D. Option C
Answer: B
Explanation:
A deferred tax liability is recognized for the deferred tax consequences attributable to most taxable temporary differences. A deferred tax asset is recognized for the deferred tax consequences attributable to most deductible temporary differences but only to the probable that taxable profit will be available to permit the use of those amounts.
AL the end of Year the cumulative effect of the difference in accounting for financial reporting and tax purposes is a US $300.000$800,000 - $500,000) temporary difference Because this US $300,000 temporary difference will result in future taxable amounts, it is a taxable temporary difference for which a deferred tax liability is recognized.
The following relates to PLC for Year 1 and Year 2.
Profit before income taxes in Year 1 included rent income of US $80,000 that was not subject to income tax until its receipt in Year 2.
Lally was subject to an effective income tax rate of 40% in Year 1 and Year 2.

NEW QUESTION: 2
You have an Azure Storage account that contains the data shown in the following exhibit.

You need to identify which files can be accessed immediately from the storage account.
Which files should you identify?
A. File1. bin only
B. File2.bin only
C. File3.bin only
D. File1.bin and File2.bin only
E. File1.bin File2.bin File3.bin
Answer: D
Explanation:
Explanation
Hot - Optimized for storing data that is accessed frequently.
Cool - Optimized for storing data that is infrequently accessed and stored for at least 30 days.
Archive - Optimized for storing data that is rarely accessed and stored for at least 180 days with flexible latency requirements (on the order of hours).
Note: Lease state of the blob. Possible values: available|leased|expired|breaking|broken Reference:
https://docs.microsoft.com/en-us/azure/storage/blobs/storage-blob-storage-tiers

NEW QUESTION: 3
An engineer needs to configure LLDP to send the port description time length value (TLV). What command sequence must be implemented?
A. switch(config-line)#IIdp port-description
B. switch(config-if)#IIdp port-description
C. switch#IIdp port-description
D. switch(config)#IIdp port-description
Answer: D

NEW QUESTION: 4
開発者は管理パッケージをどこでビルドしますか？
A. 部分コピーサンドボックス
B. 無制限版
C. 開発者サンドボックス
D. Developer Edition
Answer: D

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