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Exam Code: PSM-I
Exam Name: Professional Scrum Master I
Vendor: Scrum

60 Questions & Answers
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NEW QUESTION: 1
During the 10-year life of the asset, the entity will report as deferred tax an amount that:
A. Decreases and then increases.
B. Is constant.
C. Increases steadily for the 10 years.
D. Increases and then decreases.
Answer: D
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
When creating task flows, you can create a section of task flow which can be repeatedly used in other task flows.
What is the title for this type of section of task flow?
A. Priority
B. Macro
C. Source
D. Equal
Answer: C
Explanation:
Referencehttp://downloads.avaya.com/css/P8/documents/100182213

NEW QUESTION: 3
Assume customers.txtis accessible and contains multiple lines.
Which code fragment prints the contents of the customers.txtfile?
Stream<String> stream = Files.find (Paths.get ("customers.txt"));
A. lines.forEach( c) -> System.out.println(c));
B. stream.forEach((String c) -> System.out.println(c));
Stream<Path> stream = Files.find (Paths.get ("customers.txt"));
C. stream.forEach( c) -> System.out.println(c));
Stream<String> lines = Files.lines (Paths.get ("customers.txt"));
D. stream.forEach( c) -> System.out.println(c));
Stream<Path> stream = Files.list (Paths.get ("customers.txt"));
Answer: B

NEW QUESTION: 4
必要なGREトンネルを以下のようにドラッグアンドドロップします。

Answer:
Explanation:



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