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NEW QUESTION: 1
The enterprise uses straight-line depreciation for financial reporting purposes, but uses accelerated depreciation for tax purposes. Which of the following account balances would be lower in the financial statements used for tax purposes than it would be in the general purpose financial statements?
A. Cash.
B. Accumulated depreciation.
C. Gross property, plant, and equipment.
D. Retained earnings.
Answer: D
Explanation:
Because the tax basis uses an accelerated method, depreciation expense and accumulated depreciation will be greater. Moreover, taxable income will be lower than financial net income. Consequently tax-basis retained earnings will be less than that in the general purpose financial statements. Copper Co. had the pre-closing trial balance at December 31 shown below. Additional information: The balance of opening inventory was US $140,000. The long-term debt pays interest at a rate of 10% per annum, payable every 12 months. The debt was issued on July 1 of the current year and originally had 5 years to maturity. The assets classified as property, plant, and equipment have a 10-year estimated useful life and were 1 year old at the start of the current year Straight-line depreciation is used.
NEW QUESTION: 2
An organization is working with a cloud services provider to transition critical business applications to a hybrid cloud environment. The organization retains sensitive customer data and wants to ensure the provider has sufficient administrative and logical controls in place to protect its data. In which of the following documents would this concern MOST likely be addressed?
A. Business process analysis
B. Interconnection security agreement
C. Service level agreement
D. Non-disclosure agreement
Answer: B
NEW QUESTION: 3
アプリケーションによっては、クイック印刷機能で使用されるデフォルトプリンタを変更したい場合があります。
Windowsのデフォルトプリンタはどこで変更しますか？
A. プリントキュー内
B. デバイスとプリンターのユーザーインターフェイス内
C. プリンタの[プロパティ]ウィンドウ
D. [印刷設定]ページ内
Answer: B