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NEW QUESTION: 1

A. Option D
B. Option A
C. Option B
D. Option C
Answer: B

NEW QUESTION: 2
1 년 1 월 1 일에 사업을 시작한 회사 M.은 재무 제표의 완료 율법과 세금보고를 위한 완성 된 계약법에 따라 장기 건설 계약의 수입을 인식합니다. 각 방법에 따른 소득은 다음과 같습니다.

다른 일시적인 차이점은 없습니다. 해당 세율이 25 % 인 경우 회사 M은 이연 법인세 부채에 대해 3 년 12 월 31 일에 대차 대조표에 얼마를 보고해야 합니까?
A. US $ 37,500
B. US $ 87,500
C. US $ 125,000
D. US $ 162,500
Answer: D
Explanation:
In its financial statements issued through December 31. Year 3, Company M has reported US $1.750.000$300,000 + $600,000 + $850,000) of income from long-term contracts. In its tax returns for the same period, it has reported US $1 .100000 $400,000 $700,000) of income from the same sources. The result is a taxable temporary difference. Thus, Company M expects to have future taxable amounts of US $650.000 and should recognize a deferred tax liability of US $162.500$650.000 x 25 f applicable tax rate).

NEW QUESTION: 3
A Windows server has a problem after booting up. Kim, a technician, should immediately check the:
A. cron logs.
B. application logs.
C. system logs.
D. history logs.
Answer: C