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NEW QUESTION: 1
제조업 체의 재무 분석가는 내년 상반기 현금 흐름 (단기 차입금 제외)을 다음과 같이 추정했습니다.

이 기업은 사용 된 금액의 1 %의 비율로 매월이자를 지급하는 미화 4 백만 달러의 신용 한도를 보유하고 있습니다. 회사는 1 월 1 일에 2 백만 달러의 현금 잔고를 가질 것으로 예상되며, 신용 한도는 사용되지 않습니다. 모든 현금 흐름이 이달 말에 약 상반기 동안 이자에 대해 얼마를 지불 할 것이라고 가정합니까?
A. 0
B. US $ 80,000
C. US $ 132,000
D. US $ 61,000
Answer: D
Explanation:
The sum of the beginning balance and inflows exceeds the outflows for the first 2 months. At the end of March, however, the entity must use US $2.000.000 of its line of credit US
62.000.000 beginning balance $6,000,000 inflows - $10.000.000 outflows. Thus, interest for April is US $20.000 1% x $2.000,000). The net cash outflow for April ignoring short-term borrowings) is US $1.000.000 of an additional US $1,000,000 of the line of credit. However, the US $20.000 of interest for April must also be paid, so the amount of the line of credit used in May is US $3,020,000 $2.000,000 + $1.000.000 + $20.000)_ Interest for May is therefore US $30.200 1% $2,000.000 ) The net cash inflow for May of US $2,000,000 again ignoring short-term borrowings) and the borrowing of US $30.200 to pay the interest for May, the amount of the line of credit used in June is US $1.050.200_ Interest in June is US $10.502 1% $1,050,200), and total interest is US $60,702 $20,000 $ $30,200 $10,502). Consequently, the closest answer is US $61.000.

NEW QUESTION: 2
12 월 31 일 2 년에 Lally의 대차 대조표에 보고 된 이연 법인세 자산 또는 부채는 무엇입니까?
A. US $ 8,000
B. US $ 40,000
C. US $ 32,000
D. US $ 0
Answer: D
Explanation:
Deferred tax assets arise from deductible temporary differences and the carry Forward of unused tax losses and credits. Deferred tax liabilities arise from taxable temporary differences. The interest income not subject to tax resulted in neither future taxable nor future deductible amounts and therefore no deferred tax item was recognized for it. The only item resulting in a temporary difference was the rental income. A deferred tax liability would have been created at the end of Year I _ Given that the difference reversed in Year
2. no deferred amount existed at the end of Year 2.

NEW QUESTION: 3
Which PKI enrollment method allows the user to separate authentication and enrollment actions and also
provides an option to specify HTTP/TFTP commands to perform file retrieval from the server?
A. enrollment profile
B. enrollment url
C. enrollment selfsigned
D. enrollment terminal
Answer: A