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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 signed contract for repair work to be done and the work is to be completed at a later date.
C. A repair completed prior to year end but not invoiced.
D. A repair completed prior to year end and paid upon completion.
Answer: C
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
Ein Techniker hat kürzlich einen Computer mit mehreren Viren- und Spyware-Programmen repariert und festgestellt, dass die Interneteinstellungen so eingestellt wurden, dass der gesamte Datenverkehr über einen unbekannten Proxy umgeleitet wird. Diese Art von Angriff ist bekannt als welche der folgenden?
A. Phishing
B. Mann in der Mitte
C. Schulter surfen
D. Social Engineering
Answer: B

NEW QUESTION: 3
Refer to the exhibit.

A network architect is proposing this solution to a customer. The customer network manager has a preference for
Cisco VLAN Spanning Tree Plus (PVST+) because this protocol provides for fast convergence when a link fails and also
provides per-VLAN load-sharing over links.
How would the network architect explain why the solution fits these requirements?
A. The MSTP component of the solution fulfills the same needs as PVST+ MSTP simply balances traffic per instance
rather than per-VLAN
B. The redundant links between the switches are protected by MSTP and the built-in loop guard on HP-3800 switches.
MSTP provides load-sharing and loop guard provides resiliency
C. The solution as shown provides the same load-sharing benefits as PVST+. To achieve the same resiliency benefits,
the architect can add smart link to the meshed stack
D. The link aggregation between tiers provide even better resiliency and load-sharing than PVST+ while MSTP protects
against accidental loops
Answer: D

NEW QUESTION: 4
コンサルタントは、Lightning Service Consoleユーザーに提案記事機能をどのように提供する必要がありますか？
A. ナレッジ記事を添付したメールテンプレートを作成します。
B. コンソールアプリに[ナレッジ]タブを追加します。
C. 提案記事ウィジェットをケースページレイアウトに追加します。
D. ナレッジコンポーネントをサービスコンソールに追加します。
Answer: D