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NEW QUESTION: 1
Which one of the following will result in an accruable expense for an accrual-basis taxpayer?
A. An invoice dated prior to year end but the repair completed after year end.
B. A repair completed prior to year end but not invoiced.
C. A repair completed prior to year end and paid upon completion.
D. A signed contract for repair work to be done and the work is to be completed at a later date.
Answer: B
Explanation:
Explanation
RULE: An accruable expense is one is which the services have been received/performed but have not
been paid for by the end of the reporting period.
Choice "b" is correct. The facts indicate that a repair was completed prior to year end but not yet invoiced.
If it has not yet been invoiced, it is assumed that it has also not yet been paid for. Therefore, this is a
situation in which the repair expense would be accrued at year end. Services have been performed, but
they have not been paid for, as they have not even been invoiced yet.
Choice "a" is incorrect. If the repair was completed after year end, then the expense is not accruable, as
the benefit of the services hasn't been received as of year end. The fact that the repair was invoiced prior
to year end does not impact the situation.
Choice "c" is incorrect. If a repair was completed and paid for prior to year end, no accrual is appropriate.
On the accrual basis, the expense is taken in the year the repair is completed and the benefit is received.
In this case, the account payable was also paid in the same year, but this has no effect on the expense.
Choice "d" is incorrect. The facts indicate that the work is to be completed at a date later than year end.
Therefore, the expense is not accruable at year end, as the benefit of the repair hasn't been received as of
year end. It is reasonable that a signed contract for the repair work exists, but this has no effect on the
accrual.
NEW QUESTION: 2
Note: This question is part of a series of questions that present the same scenario. Each question in the series contains a unique solution that might meet the stated goals. Some question sets might have more than one correct solution, while others might not have a correct solution.
After you answer a question in this section, you will NOT be able to return to it. As a result, these questions will not appear in the review screen.
You have a Microsoft 365 subscription that contains the users shown in the following table.
You discover that all the users in the subscription can access Compliance Manager reports.
The Compliance Manager Reader role is not assigned to any users.
You need to recommend a solution to prevent a user named User5 from accessing the Compliance Manager reports.
Solution: You recommend assigning the Compliance Manager Reader role to User5.
Does this meet the goal?
A. Yes
B. No
Answer: B
NEW QUESTION: 3
You administer four servers that run Windows Server 2012 R2. The servers are part of a four-node Hyper- V cluster. You also have a file server cluster. All four Hyper-V nodes and the file server cluster have access to a storage area network (SAN) that is administered by a SAN administrator.
You have the following requirements:
The SAN administrator must retain control over which servers have access to the SAN logical unit
numbers (LUNs).
The SAN administrator must be able to control the zoning for the SAN environment at the individual
guest virtual machine level.
You need to create the virtualized storage environment.
What should you do?
A. Create Cluster Shared Volumes (CSVs) by using pass-through disks.
B. Create Cluster Shared Volumes (CSVs) by using shared .vhdx files.
C. Scale out the file server by using Server Message Block (SMB) 3.0.
D. Implement virtual Fibre Channel adapters by using direct LUNs.
Answer: D
Explanation:
Explanation/Reference:
Ref: http://cloudtidings.com/2012/09/24/windows-2012-hyper-v-guest-fiber-channel-architecture/
NEW QUESTION: 4
An administrator needs to open the default port on the firewall for DNS. Which of the following is the correct port number the administrator needs to open?
A. 0
B. 1
C. 2
D. 3
Answer: C
Explanation:
Explanation/Reference:
Explanation: