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NEW QUESTION: 1
현재 운영 수준을 기준으로 Glucose LLC는 예측 가능한 미래의 연간 과세 대상 소득이 연간 미화 20 만 달러가 될 것으로 추정합니다. Glucose가 운영되는 세금 관할 구역에 대해 제정 된 세율은 첫 번째 미화 5 만 달러의 과세 이익의 15 %입니다.
다음 미화 50 만 달러의 과세 이익의 경우 25 %, 미화 10 만 달러 이상의 과세 이익의 경우 35 %. 포도당이 이연 법인세 부채 또는 자산을 측정하기 위해 어떤 세율을 사용해야 합니까?
A. 0
B. 15 %
C. 25 %
D. 27.5%
Answer: D
Explanation:
In measuring a deferred tax liability DTL or asset DTA), the objective is to use the enacted or substantively enacted tax rate(s) expected to apply to taxable profit in the periods in which the deferred tax liability or asset is expected to be settled or realized. If different rates apply to different taxable profit levels, a DTA or DTL is measured based on the average rates expected to apply in the periods when the TDs are expected to reverse. Accordingly, the applicable tax rate is 21.5%.
NEW QUESTION: 2
How many MIC does TP3106 have?
A. 0
B. 1
C. 2
D. 3
Answer: C
NEW QUESTION: 3
Adele Stanley, a member of the Greenhouse Health Plan, recently went to a network pharmacy to have a prescription filled. The pharmacist informed Ms. Stanley that the prescribed drug was not in the plan formulary and that reimbursement for the drug was not available except in extraordinary circumstances. The pharmacist asked Ms. Stanley if she would accept a generic substitute.
If Ms. Stanley agrees to the generic substitution, she will receive a drug that
A. is available without a prescription at a reasonable cost
B. has not been tested for safety and efficacy in large clinical trials
C. has been classified by the Food and Drug Administration (FDA) as safe, but that has not been proven fully effective
D. contains active ingredients that are identical to those of the prescribed brand-name drug
Answer: D
NEW QUESTION: 4
会社のポリシーにより、VLAN10はSW1とSW2でのみ許可されるように制限されています。他のすべてのVLANは、3つのスイッチすべてに配置できます。管理者は、VLAN10がSW3に伝播したことに気づきました。どの構成が問題を修正しますか？
A）
B）
C）
D）
A. オプションC
B. オプションB
C. オプションD
D. オプションA
Answer: A
