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NEW QUESTION: 1
다음 중 일시적 차이로 인해 이연 법인세 자산이 발생하는 것은 무엇입니까?
A. 선급 비용은 회계 이익을 결정하기 위한 발생 기준과 과세 소득세 손실을 결정하기 위한 현금 기준으로 계산되었습니다.
B. 회계 이익을 결정하기 위한 정액법 감가 상각 법과 과세 소득세 손실을 결정하기 위한 가속화 된 방법의 사용.
C. 할부 판매 이익은 회계 이익을 결정하기 위한 발생 기준과 과세 소득세 손실을 결정하기위한 현금 기준을 고려한 것입니다.
D. 사전 임대 영수증은 재무 제표 목적으로 발생 기준으로, 세금 목적으로 현금 기준으로 계산됩니다.
Answer: D
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
Assessing IT risks is BEST achieved by:
A. using the firm's past actual loss experience to determine current exposure.
B. reviewing published loss statistics from comparable organizations.
C. reviewing IT control weaknesses identified in audit reports.
D. evaluating threats associated with existing IT assets and IT projects.
Answer: D
Explanation:
To assess IT risks, threats and vulnerabilities need to be evaluated using qualitative or quantitative risk assessment approaches. Choices B, C and D are potentially useful inputs to the risk assessment process, but by themselves are not sufficient.Basing an assessment on past losses will not adequately reflect inevitable changes to the firm's IT assets, projects, controls and strategic environment. There are also likely to be problems with the scope and quality of the loss data available to beassessed . Comparable organizations will have differences in their IT assets, control environment and strategic circumstances. Therefore, their loss experience cannot be used to directly assess organizational IT risk. Control weaknesses identified during audits will be relevant in assessing threat exposure and further analysis may be needed to assess threat probability. Depending on the scope of the audit coverage, it is possible that not all of the critical IT assets and projects will have recently been audited, and there may not be a sufficient assessment of strategic IT risks.
NEW QUESTION: 3
Your network contains an Active Directory domain named contoso.com. The domain contains a server named Server1 that runs Windows Server 2016. The computer account for Server1 is in organizational unit (OU) named OU1.
You create a Group Policy object (GPO) named GPO1 and link GPO1 to OU1.
You need to add a domain user named User1 to the local Administrators group on Server1.
Solution: From the Computer Configuration node of GPO1 you configure the Account Policies settings.
Does this meet the goal?
A. Yes
B. No
Answer: A