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NEW QUESTION: 1
현재 운영 수준을 기준으로 Glucose LLC는 예측 가능한 미래의 연간 과세 대상 소득이 연간 미화 20 만 달러가 될 것으로 추정합니다. Glucose가 운영되는 세금 관할 구역에 대해 제정 된 세율은 첫 번째 미화 5 만 달러의 과세 이익의 15 %입니다.
다음 미화 50 만 달러의 과세 이익의 경우 25 %, 미화 10 만 달러 이상의 과세 이익의 경우 35 %. 포도당이 이연 법인세 부채 또는 자산을 측정하기 위해 어떤 세율을 사용해야 합니까?
A. 15 %
B. 0
C. 27.5%
D. 25 %
Answer: C
Explanation:
In measuring a deferred tax liability DTL or asset DTA), the objective is to use the enacted or substantively enacted tax rate(s) expected to apply to taxable profit in the periods in which the deferred tax liability or asset is expected to be settled or realized. If different rates apply to different taxable profit levels, a DTA or DTL is measured based on the average rates expected to apply in the periods when the TDs are expected to reverse. Accordingly, the applicable tax rate is 21.5%.

NEW QUESTION: 2
You are developing a SQL Server Reporting Services (SSRS) solution.
You plan to create reports based on the results of a currency exchange SOAP web service call.
You need to configure a shared data source.
Which data source type should you use?
To answer, select the appropriate type from the drop-down list in the answer area.

Answer:
Explanation:

Explanation

NEW QUESTION: 3
NetProfiler provides a view of what is occurring on a network at what level of detail?
A. Packet-level detail with one-minute level details.
B. Packet-level detail with nanosecond-level details.
C. Flow-level detail with one-minute level details.
D. Flow-level details with nanosecond-level details.
E. Packet-level detail with microsecond-level details.
Answer: C