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NEW QUESTION: 1
During the 10-year life of the asset, the entity will report as deferred tax an amount that:
A. Increases and then decreases.
B. Is constant.
C. Increases steadily for the 10 years.
D. Decreases and then increases.
Answer: A
Explanation:
The cumulative deferred tax increases, peaks, and then decreases to zero over the life of the asset. In the early years, the asset is depreciated more quickly for tax purposes than for financial reporting purposes. This temporary difference reverses in later years. Hence, in the early years, actual taxes payable will be less than tax expense reported in the financial statements and a deferred tax liability will be recognized. By the end of the asset's useful life, cumulative actual taxes paid will equal cumulative reported tax expense, so the deferred tax balance will be zero. An entity has purchased an asset with a 10-y.'ar useful life. It will use an accelerated depreciation method for determining taxable profit or tax loss. For determining accounting profit, it will use straight-line depreciation.
NEW QUESTION: 2
A. Option B
B. Option D
C. Option A
D. Option C
Answer: B
Explanation:
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NEW QUESTION: 3
Which method can be used to upgrade the voice prompts on the Embedded Voicemail?
A. Embedded Monitoring Management
B. Voice Wizard in the Manager Application
C. External File Management in the System Status Application
D. Embedded File Management in the Manager Application
Answer: D
Explanation:
References:
https://downloads.avaya.com/css/P8/documents/100174764Page: 20
NEW QUESTION: 4
内部監査業務の効率は、ワークペーパーの基準が次の場合に最も向上します。
A. 監督者に、レビューする各ワークペーパーの初期化と日付付けを要求します。
B. 上級管理職または監査委員会によって承認された場合、外部の関係者によるワークペーパーへのアクセスを許可します。
C. エンゲージメントの目的に応じて文書化の範囲を変えることを許可します。
D. ワークペーパーの保存期間を義務付けます。
Answer: C
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C-FIORD-2404 Exam Info
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C-FIORD-2404 Exam Topics
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C-FIORD-2404 Offcial Page
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