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NEW QUESTION: 1
Which one of the following temporary differences will result in a deferred tax asset?
A. Prepaid expenses accounted for on the accrual basis for determining accounting profit and on a cash basis for determining taxable profit tax loss.
B. Advance rental receipts accounted for on the accrual basis for financial statement purposes and on a cash basis for tax purposes.
C. Installment sale profits accounted for on the accrual basis for determining accounting profit and on a cash basis for determining taxable profit tax loss.
D. Use of the straight-line depreciation method for determining accounting profit and an accelerated method for determining taxable profit tax loss.
Answer: B
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.
NEW QUESTION: 2
注：この質問は、同じシナリオを提示する一連の質問の一部です。シリーズの各質問には、記載された目標を達成する可能性のある独自のソリューションが含まれています。一部の質問セットには複数の正しい解決策がある場合もあれば、正しい解決策がない場合もあります。
このセクションの質問に回答すると、その質問に戻ることはできません。その結果、これら
質問はレビュー画面に表示されません。
外部アプリケーションのデータ暗号化を構成する必要があります。
解決：
1. SQL Server Management Studioで常に暗号化されたウィザードにアクセスする
2.暗号化する列を選択します
3.暗号化タイプをランダム化に設定します
4. Windows証明書ストアを使用するようにマスターキーを構成する
5.構成結果を検証し、ソリューションを展開します
ソリューションは目標を達成していますか？
A. いいえ
B. はい
Answer: A
Explanation:
Explanation
Use the Azure Key Vault, not the Windows Certificate Store, to store the master key.
Note: The Master Key Configuration page is where you set up your CMK (Column Master Key) and select the key store provider where the CMK will be stored. Currently, you can store a CMK in the Windows certificate store, Azure Key Vault, or a hardware security module (HSM).
References:
https://docs.microsoft.com/en-us/azure/sql-database/sql-database-always-encrypted-azure-key-vault
NEW QUESTION: 3
You model the following supply chain:
- A finished product is manufactured on 2 different packaging lines
- Production takes place for 40 % on line A. 60 % on line which varies over time
- Produced products are immediately shipped to two warehouses, respecting the required minimum safely stock values
- One warehouse is temporarily closed sometime during the next three months.
Which sourcing rules do you use?
There are 2 correct answers to this question.
Response:
A. U-rule
B. P-rule
C. T-rule, time dependent
D. T-rule, time independent
Answer: A,C
NEW QUESTION: 4
You have been asked to change your 7925 wireless IP phone scan mode from "auto" to
"continuous". Which two statements about "continuous" scan mode are true? (Choose two.)
A. Idle battery life is increased slightly when using this scan mode because the client does not have to send any association probe requests.
B. The phone scans continuously, even when it is not in a call.
C. The mode is recommended for environments where frequent roams occur or where smaller cells (pico cells) exist.
D. The phone scans only when on a call or when the signal strength (RSSI) is low.
E. The phone scans only when the basic service set is lost.
Answer: B,C