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NEW QUESTION: 1
12 월 31 일 1 년 말에 Lally의 손익 계산서에 보고 된 세금 비용은 얼마입니까?
A. US $ 1.528.000
C US $ 1.600.000
D 1,568,000 달러
B. US $ 1,560,000
Answer: B
Explanation:
Tax expense tax income) equals the sum of current tax expense current tax income) and deferred tax expense deferred tax income). Current tax expense equals taxes paid or payable, and deferred tax expense equals the change in the entity's deferred tax assets and liabilities. Because US $100,000 of interest income and US $80,UOn of rental income are not subject to tax in Year 1. taxable profit is US $3,820,000, and current tax expense is I I $1.528.000. Deferred tax expense equals the deferred tax liability US $51 1.000 40% = US $32,000) at year end, assuming no deferred tax asset or liability balances existed at the beginning of the year. Hence tax expense is US$1.560.000$1.528.000 + $32,000).
The following relates to Lally PLC for Year 1 and Year 2.
Profit before income taxes in Year 1 included rent income of US $80,000 that was not subject to income tax until its receipt in Year 2.
Lally was subject to an effective income tax rate of 40% in Year 1 and Year 2.

NEW QUESTION: 2
What is a key security benefit when using identity and access management for authorization posturing services?
A. Authenticated devices allow multiple users to access network services using the same user authentication credentials.
B. The user device is assigned a log key, which eliminates the need to authenticate the user or device when accessing the network.
C. The user will be provided different levels of access and service based on the device they are using when they enter their authentication credentials.
D. The posturing service enables endpoint camera services to validate user identity.
Answer: C

NEW QUESTION: 3
Scenario: A Citrix Architect needs to plan for a customer environment in which more than 10,000 users will need access. The networking infrastructure needs to be able to handle the expected usage.
Which business driver should be prioritized based on the customer's requirement?
A. Simplify management
B. Increase flexibility
C. Increase Security
D. Reduce Costs
E. Increase Scalability
F. Enable mobile work styles
Answer: E

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