IASP SPP Q&A - in .pdf

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NEW QUESTION: 1
자산의 10 년 동안 기업은 이연 법인세로 다음과 같은 금액을 보고 할 것이다.
A. 감소한 다음 증가합니다.
B. 일정하다.
C. 증가한 다음 감소합니다.
D. 10 년 동안 꾸준히 증가합니다.
Answer: C
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
An Endpoint Prevent: Notify response rule is defined in Korean, English, and Chinese (in that order).
Which pop-up language will a Japanese Windows locale user see?
A. Japanese
B. Korean
C. Chinese
D. English
Answer: B

NEW QUESTION: 3
An engineer must deploy email security to a large enterprise with multiple offices. Each office can't support
its
own ESA appliance. What is the recommended solution?
A. Physical
B. Hybrid
C. Virtual
Answer: C

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