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NEW QUESTION: 1
법인에 발생하는 현금 흐름을 결정할 때 세금 목적으로 준비된 재무 제표를 사용하면 다음과 같은 결과가 발생합니다.
A. 현금 흐름 금액에 영향을 미치지 않습니다.
B. 자산의 경제 수명 동안 현금 흐름이 과대 평가되었습니다.
C. 자산의 경제 수명 동안 현금 흐름이 과소 평가되었습니다.
D. 초기 몇 년 동안 현금 흐름이 과장되었고, 이후 자산의 경제 수명 후반에 현금 흐름이 과장 되었습니다.
Answer: A
Explanation:
Cash flows are not affected by the basis of accounting used to prepare the financial statements. Accordingly, whether the financial statements are prepared based on the tax basis, the cash basis, or accounting principles generally accepted in a given country, cash flows should be the same. For example, the cash inflow or outflow resulting from using an accelerated depreciation method to determine actual tax expense or benefit the amount paid to or refunded by the taxing authority) is completely unaffected by the depreciation method used in the financial statements. However. if cash flows are derived indirectly by adjusting profit or loss reported in the financial statements, different adjustments are necessary to arrive at the same cash flow amounts if different bases of accounting are used in the preparation of the financial statements.
NEW QUESTION: 2
Which of the following is not an appropriate role for internal auditors after a disaster occurs?
A. Assist in the identification of lessons learned from the disaster and the recovery operations.
B. Correct deficiencies of the entity's business continuity plan.
C. Monitor the effectiveness of the recovery and control of operations.
D. Recommend future improvements to the entity's business continuity plan.
Answer: B
NEW QUESTION: 3
Which of the following Is an object held within an MIB?
A. OID
B. SNMP host
C. SNMP trap
D. SNMP agent
E. OTDR
F. OUI
Answer: A
