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NEW QUESTION: 1
Which of the following tools and techniques are commonly used in the Scope Definition Process?
A. Decomposition
B. Benefit/cost analysis
C. Inspection
D. WBS templates
E. b and d
Answer: E
NEW QUESTION: 2
A firm using LIFO accounting has a LIFO reserve of 4,700, with a FIFO ending inventory of 34,600. It is currently in the 40% tax bracket. If it switches to FIFO accounting for reporting purposes, it's deferred taxes
________.
A. increase by 1,880
B. decrease by 1,880
C. increase by 2,820
D. decrease by 2,820
Answer: A
Explanation:
Explanation/Reference:
Explanation:
When the firm switches from LIFO to FIFO, it must recognize the additional tax liability that arises because the taxes not paid in the past will now have to be paid. This liability equals the LIFO reserve times the current tax rate and must be added to the deferred taxes account (to be completely accurate, you would have to go back all the way to the inception of the firm and recalculate historical taxes. This is never done).
NEW QUESTION: 3
会社間データが有効になっている場合、どのステートメントがFALSEですか？
A. 会社間勘定にはプラグ勘定が割り当てられます。
B. 会社間データを保存するには、エンティティの会社間エンティティ属性を「はい」に設定する必要があります。
C. 会社間消去の追跡はオプションです。
D. 会社間データを削除するには、会社間エンティティが同じ親の子である必要があります。
Answer: D
Explanation:
Explanation: Elimination data applies to all children, including children with a different Domicile than the Parent, a blended rate is entered at the Parent Entity's domicile. If you want to disable the elimination global rules, do not enter rates at the Parent entity.
Reference:
admin_tax_automation_intercompany_eliminations_100x084ae29f.html
NEW QUESTION: 4
SPFILEでは、UNDO TABLESPACEはUNDO TBSに設定されています。
undotbs UNDO表領域の名前を変更します。
ALTER TABLESPACE undotbs RENAME TO undotbs_old;
どちらの陳述が正しい？
A. テーブルスペースの名前は変更されますが、データファイルのヘッダーは更新されません。
B. UNDO表領域の名前を変更できないため、文は失敗します。
C. 表スペースの名前が変更され、対応する初期化パラメータを変更する必要があることを示すメッセージがアラート・ログに書き込まれます。
D. undotbsの名前を変更する前に、undo_tablespaceパラメータを他のいくつかの表領域名に設定する必要があります。
E. 表領域の名前が変更され、すべての変更がアラート・ログに記録されます。
Answer: E