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NEW QUESTION: 1
다음 중 일시적 차이로 인해 이연 법인세 자산이 발생하는 것은 무엇입니까?
A. 회계 이익을 결정하기 위한 정액법 감가 상각 법과 과세 소득세 손실을 결정하기 위한 가속화 된 방법의 사용.
B. 사전 임대 영수증은 재무 제표 목적으로 발생 기준으로, 세금 목적으로 현금 기준으로 계산됩니다.
C. 선급 비용은 회계 이익을 결정하기 위한 발생 기준과 과세 소득세 손실을 결정하기 위한 현금 기준으로 계산되었습니다.
D. 할부 판매 이익은 회계 이익을 결정하기 위한 발생 기준과 과세 소득세 손실을 결정하기위한 현금 기준을 고려한 것입니다.
Answer: B
Explanation:
A deferred tax asset records the deferred tax consequences attributable to deductible temporary differences and carry forwards Advance rental receipts accounted for on the actual basis for determining accounting profit and on a cash basis for determining taxable profit tax loss) would give rise to a deferred tax asset. The financial statements would show no income and no related tax expense because the rental payments apply to future periods. The tax return, however, would show the rent as income when the cash was received, and a tax would be due in the year of receipt. Because the tax is paid prior to recording accounting profits, it represents an asset that will be no due in the year of receipt. Because the tax is paid to prior to recording accounting profits, it represents an asset that will be recognized as an expense when income me is finally recorded.

NEW QUESTION: 2
HOTSPOT




Answer:
Explanation:

AS OF: Returns a table with a rows containing the values that were actual (current) at the specified point in time in the past.
CONTAINED IN: If you search for non-current row versions only, we recommend you to use CONTAINED IN as it works only with the history table and will yield the best query performance.

NEW QUESTION: 3
Where should you develop process chains in SAP BW/4HANA as of SP 08?
A. Standalone process chain designer
B. Transaction RSPC in the SAP GUI
C. Process chain modeler in the SAP BW/4HANA web administration tools.
D. SAP Web IDE
Answer: C

NEW QUESTION: 4
You are administering a database that supports a mixed workload. The CURSOR_SHARINGparameter is set to the default value. While analyzing the latest Automatic Workload Repository (AWR) report, you find a large number of cursor: pin S wait on X, cursor: pin X wait on S, and library cache mutexwaits in the Top 10 foreground events section. Examine the Instance Efficiency Percentages section in the AWR report:

Which three statements are true in this scenario? (Choose three.)
A. Sessions are waiting for mutexes in share mode on cursors but other sessions are holding the mutexes in exclusive mode.
B. Cursors are not getting shared, resulting in a large number of hard parses.
C. The buffers required by queries are not found in the buffer cache, thereby increasing expensive disk I/O.
D. The CPU is spending more time in finding cursors in the library cache.
E. Sessions are waiting for mutexes in exclusive mode on cursors but other sessions are holding the mutexes in share mode.
Answer: C,D,E