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NEW QUESTION: 1
법인에 발생하는 현금 흐름을 결정할 때 세금 목적으로 준비된 재무 제표를 사용하면 다음과 같은 결과가 발생합니다.
A. 현금 흐름 금액에 영향을 미치지 않습니다.
B. 자산의 경제 수명 동안 현금 흐름이 과소 평가되었습니다.
C. 자산의 경제 수명 동안 현금 흐름이 과대 평가되었습니다.
D. 초기 몇 년 동안 현금 흐름이 과장되었고, 이후 자산의 경제 수명 후반에 현금 흐름이 과장 되었습니다.
Answer: A
Explanation:
Cash flows are not affected by the basis of accounting used to prepare the financial statements. Accordingly, whether the financial statements are prepared based on the tax basis, the cash basis, or accounting principles generally accepted in a given country, cash flows should be the same. For example, the cash inflow or outflow resulting from using an accelerated depreciation method to determine actual tax expense or benefit the amount paid to or refunded by the taxing authority) is completely unaffected by the depreciation method used in the financial statements. However. if cash flows are derived indirectly by adjusting profit or loss reported in the financial statements, different adjustments are necessary to arrive at the same cash flow amounts if different bases of accounting are used in the preparation of the financial statements.

NEW QUESTION: 2
Which two statements about HSRP are true? (Choose two.)
A. It supports tracking.
B. It supports unique virtual MAC addresses.
C. Its default configuration allows for pre-emption.
D. Its multicast virtual MAC is 0000.5E00.01xx.
E. Its virtual MAC is 0000.0C07.Acxx.
Answer: A,E
Explanation:
Default HSRP Configuration
Feature Default Setting
HSRP version Version 1 HSRP groups None configured Standby group number 0
Standby MAC address System assigned as: 0000.0c07.acXX, where XX is the HSRP group number
Standby priority 100 Standby delay 0 (no delay) Standby track interface priority
Standby hello time 3 seconds Standby holdtime 10 seconds
- The standby track interface configuration command ties the router hot standby priority to the availability of its interfaces and is useful for tracking interfaces that are not configured for HSRP. When a tracked interface fails, the hot standby priority on the device on which tracking has been configured decreases by 10. If an interface is not tracked, its state changes do not affect the hot standby priority of the configured device. For each interface configured for hot standby, you can configure a separate list of interfaces to be tracked.
- The standby track interface-priority interface configuration command specifies how much to decrement the hot standby priority when a tracked interface goes down. When the interface comes back up, the priority is incremented by the same amount.
Reference: http://www.cisco.com/c/en/us/td/docs/switches/lan/catalyst3750x_3560x/software/release/1 2-2_55_se/configuration/guide/3750xscg/swhsrp.html

NEW QUESTION: 3
システム管理者がデータセンターの壊滅的な障害からの回復を試みています。 ドメインコントローラを回復するには、システム管理者がドメイン管理者の資格情報を入力する必要があります。 システム管理者が使用しているアカウントの種類は次のうちどれですか。
A. ユーザーアカウント
B. ゲストアカウント
C. サービスアカウント
D. ローカルアカウント
Answer: C