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NEW QUESTION: 1
이연 법인세 자산은 다음에 대해 인식됩니다.
A. 사업 결합의 일부가 아니며 거래일의 회계 이익이나 과세 소득에 영향을 미치지 않는 자산의 최초 인식.
B. 과세 대상 이익의 미래 가용성이 가능한 경우 공제 가능한 일시적 차이
C. 마이너스 영업권은 이연 소득으로 취급됩니다.
D. 영업권의 상각이 세금 목적 상 공제 불가능한 경우 영업권.
Answer: B
Explanation:
A deferred tax asset is recognized for most deductible TDs and for the carry forward of unused tax losses and credits, but only to the extent it is probable that taxable profit will be available to permit the use of those amounts.

NEW QUESTION: 2


Answer:
Explanation:

Explanation

References: https://technet.microsoft.com/en-us/library/dn376490.aspx

NEW QUESTION: 3
SCENARIO: A Chief Information Security Officer (CISO) recently had a third party conduct an audit of the security program. Internal policies and international standards were used as audit baselines. The audit report was presented to the CISO and a variety of high, medium and low rated gaps were identified.
After determining the audit findings are accurate, which of the following is the MOST logical next activity?
A. Create a briefing of the findings for executive management
B. Begin initial gap remediation analyses
C. Review the security organization's charter
D. Validate gaps with the Information Technology team
Answer: B

NEW QUESTION: 4
You have an Azure stack integrated system.
You already have several Microsoft Azure Marketplace images downloaded. Several tenants request that a Microsoft SQL Server 2014 Service Pack 2 (SP2) Enterprise on Windows Server
2012 R2 image be available in the Azure Stack Marketplace.
You need to meet the request by using the least amount of administrative effort.
What should you do?
A. From Azure Marketplace, deploy a SQL Server 2014 SP2 Enterprise on Windows Server 2012 R2 image, copy the VHD file to Azure Stack, and then publish the image to the Azure Stack Marketplace.
B. Create a new virtual machine that runs Windows Server 2012 R2, install SQL Server 2014 SP2 Enterprise, and then publish the image to the Azure Stack Marketplace.
C. From Marketplace Management, click Add from Azure, and then download the SQL Server 2014 SP2 Enterprise on Windows Server 2012 R2 image.
D. Create a new virtual machine image based on an existing SQL Server 2014 SP2 Enterprise virtual machine, upload the image to the Azure Stack Marketplace, and then publish the image for all users.
Answer: C
Explanation:
https://docs.microsoft.com/en-us/azure/azure-stack/azure-stack-download-azure-marketplace- item