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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. Increases steadily for the 10 years.
C. Increases and then decreases.
D. Is constant.
Answer: C
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
A network administrator has purchased two devices that will act as failovers for each other. Which of the following concepts does this BEST illustrate?
A. Integrity
B. Confidentiality
C. Authentication
D. Availability
Answer: D
NEW QUESTION: 3
An information security manager determines there are a significant number of exceptions to a newly released industry-required security standard. Which of the following should be done NEXT?
A. Conduct an information security audit
B. Assess the consequences of noncompliance,
C. Revise the organization s security policy
D. Document risk acceptances.
Answer: D
NEW QUESTION: 4
ユーザーはRDSを管理対象DBプラットフォームとして使用することを計画しています。下記の機能のどれがRDSでサポートされていませんか？
A. 自動バックアップ
B. より高い負荷を管理するための自動スケーリング
C. 自動障害検出と回復
D. 自動ソフトウェア修正プログラム
Answer: B
Explanation:
AWS RDSは、自動バックアップ、パッチ管理、自動障害検出および復旧などの機能を提供するマネージドDBプラットフォームを提供します。
スケーリングは自動化されていないため、ユーザーは数回のクリックでそれを計画する必要があります。
http://docs.aws.amazon.com/AmazonRDS/latest/UserGuide/Welcome.html
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