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NEW QUESTION: 1
1 년 12 월 31 일, 건강 단체는 손익 계산서에 미화 150,000 달러의 보증 비용을보고했습니다. 비용은 1 년차의 실제 보증 비용 미화 30,000 달러와 2 년차의 예상 보증 비 35,000 달러, 3 년차의 4 만 달러, 4 년차의 45,000 달러를 기준으로 산정되었습니다. 세금 목적 상, 보증 비용은 지불 될 때까지 공제되지 않습니다. 1 년 12 월 31 일에 이연 세는 다음을 기준으로 해야 합니다.
A. US $ 120,000 과세 대상 일시적 차이
B. US $ 150,000 공제액 일시적 차이
C. US $ 150,000 과세 일시적 차이
D. US $ 120,000 공제액 일시적 차이
Answer: D
Explanation:
At year-end year 1, Health entities should report a US $120,000 warranty liability in its balance sheet. The warranty liability is equal to the US $150,000 warranty expense minus the US $30,000 warrant cost actually incurred in Year 1. Because warranty costs are not deductible until paid, the tax base of the warranty liability is 0. The result is a US $120,000 temporary difference US$120,000 carrying amount tax base). When the liability is settled through the actually incurrence of warranty costs, the amounts will be deductible. Thus, the temporary difference should be classified as a deductible temporary difference.
NEW QUESTION: 2
A project manager would like to bring vendors into a new project. Which of the following documents should the potential vendors submit so the project manager can find the best vendors for the project?
A. SOW
B. Change request
C. RFP
D. SLA
Answer: A
Explanation:
Explanation
"If you're working with vendors to perform some or all of the work of the project, it's critical that they know exactly what you are asking them to do. The statement of work (SOW) details the goods or services you want to procure. In many respects it's similar to the project scope statement, except that it focuses on the work being procured. It contains the project description, major deliverables, success criteria, assumptions, and constraints" Excerpt From: Kim Heldman. "CompTIA Project+ Study Guide." iBooks.
NEW QUESTION: 3
大規模な組織のITサービスエンジニアは、複数のサーバーおよびデータベースで実行されている何百ものアプリケーションからのシステム生成アラートに効果的な優先順位を付けることができません。その結果、多くのアラートが無視されることが多く、ダウンタイムなどの重大な問題が発生します。この状況に対処するためのBEST IS監査の推奨事項は次のうちどれですか。
A. 関連システムからのアラートをグループ化し、すぐにアプリケーション所有者にエスカレーションします。
B. 外部ベンダーからのリモートサポートを必要とする可能性があるレガシーアプリケーションからのアラートを優先します。
C. 特定の期間にわたってアラートに優先順位を付けるしきい値管理システムを実装します。
D. ビジネスへの影響の可能性に応じてアラートに優先順位を付ける分類スキームを開発します。
Answer: D
NEW QUESTION: 4
How can the Work Flow Editor be started?
A. From the Tivoli Enterprise Portal client
B. Through the Situation Event Console
C. From the Manage Tivoli Enterprise Monitoring Services tool
D. Use startWorkflowEditor.sh on UNIX/Linux and startWorkflowEditor.bat on Windows
Answer: A
