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NEW QUESTION: 1
다음 중 이연 법인세를 회계 처리하는 자산 부채 법을 가장 잘 설명하는 것은?
A. 이연 법인 세액은 이연 법인세 부채 DTL이 정산되거나 이연 법인세 자산 DTA가 실현되는 기간 동안 시행 될 것으로 예상되는 세율에 근거한다.
B. 일시적 차이의 세금 효과는 별도로 보고되지 않지만 특정 자산 및 부채 금액과 관련 수입 및 비용에 대한 조정으로 보고됩니다.
C. 손익 계산서에 보고 될 적절한 세율은 해당 연도에 실제로 부과 된 세금이며, 이연 법인세는 보고되지 않을 것입니다.
D. 이연 법인 세액은 일시적 차이가 있을 때 적용되는 세율을 기준으로 합니다.
A DTA or DTL is measured at the rates expected to apply when it is realized or settled, based on tax laws and rates enacted or substantively enacted as of the balance sheet date.
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 temporary differences are expected to reverse. The tax rate or tax base may vary with the manner of recovery or settlement. For example, one tax rate may apply if an asset is sold immediately and another may apply if it is to be recovered through continued use.
NEW QUESTION: 2
An organization with 3 separate datacenters is looking to standardize their virtual templates What
vSphere feature will allow them to centrally manage the distribution of the VM templates to all 3
A. Long Distance vMotion
B. Content Library
C. Storage DRS