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NEW QUESTION: 1
Which of the following results in a tax base of zero?
A. 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.
B. A loan receivable has a carrying amount of US $1.000 and repayment has no tax effects.
C. 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.
D. 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.
Answer: A
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
Click the Exhibit button. Given this code from Class B:
25.
A a1 = new A();
26.
A a2 = new A();
27.
A a3 = new A();
28.
System.out.println(A.getInstanceCount()); What is the result?

A. Line 28 prints the value 1 to System.out.
B. Compilation fails because of an error on line 28.
C. Compilation of class A fails.
D. A runtime error occurs when line 25 executes.
E. Line 28 prints the value 3 to System.out.
Answer: C

NEW QUESTION: 3
What is the next action taken by the Cisco NAC Appliance after it identifies vulnerability on a client device?
A. Denies the client network resource access
B. Generates a Syslog message
C. Permits the client but limits to guest access
D. Repairs the effected devices
Answer: D
Explanation:
Explanation
The Cisco NAC Appliance (formerly Cisco Clean Access) is a product that allows network administrators to authenticate, authorize, evaluate, and remediate wired, wireless, and remote users and their machines prior to allowing users onto the network. It identifies whether networked devices such as laptops, IP phones, personal digital assistants, or printers are compliant with an organization's security policies, and repairs any vulnerabilities before permitting access to the network. NAC Appliance lets you block access or quarantine users who do not comply with your security requirements, NAC Appliance enforces security policies by blocking, isolating, and repairing noncompliant machines in a quarantine area without needing administrator attention. Quarantining allows remediation servers to provide operating system patches and updates, virus definition files, or endpoint security solutions to compromised or vulnerable devices. Since there is no any word regarding quarantine in option B, denying access to clients would be the next action by NAC Appliance.

NEW QUESTION: 4
HOTSPOT




Answer:
Explanation:

Certification Tracks

• Cisco CCNP Enterprise
• Cisco Certified Entry Networking Technician