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NEW QUESTION: 1
SFB Industriesの管理者は、カスタムオブジェクトとフィールドを無関係な組織にデプロイしたいと考えています。宣言的な機能を使用してこれを行う最良の方法は何ですか？
A. Force.com移行ツール
B. Force.com IDE
C. 変更セット
D. 管理されていないパッケージ
Answer: D

NEW QUESTION: 2
If an auditor is sampling to test compliance with a particular company policy, which of the following factors should not affect the allowable level of sampling risk?
A. The cost of performing auditing procedures on sample selections.
B. The experience and knowledge of the auditor.
C. The acceptable level of risk of making an incorrect audit conclusion.
D. The adverse consequences of noncompliance.
Answer: B

NEW QUESTION: 3
As her college graduation present, Jennifer's grandmother gave her 200 shares of the stock of IBM. Her
grandmother had purchased the shares for $54 a share in October 2002, and the stock was selling for
$ 132 a share on the day of Jennifer's graduation eight years later. Eight months after her graduation,
Jennifer decides to sell the shares to get money to help with the down payment on a condo she is
purchasing. If IBM is selling for $125 on the day of the sale, what are the tax consequences of this sale for
Jennifer?
A. Jennifer will have a loss of $1,400, which will be treated as a short-term capital loss for tax purposes.
B. Jennifer will have taxable income of $14,200, which will be taxed as long-term capital gain income at a
tax-preferred rate.
C. Jennifer will have taxable income of $14,200, which will be taxed as long-term capital gain income at a
tax-preferred rate.
D. Jennifer will have taxable income of $15,600, which will be taxed as long-term capital gain income at a
tax-preferred rate.
Answer: C
Explanation:
If Jennifer's grandmother gave her stock that she had purchased for $54 a share on a day it
was selling for $132, and Jennifer then sold it eight months later for $125, Jennifer will have taxable
income of $14,200, which will be taxed as long-term capital gain income at a tax-preferred rate. The cost
basis of a gift is the price that the donor paid for it--$54, in this case. Jennifer's gain is, therefore, ($125 -
$ 54) x 200 shares = $14,200. The holding period of the donor also becomes the holding period for the
gift's recipient, so the $14,200 will be treated as long-term capital gain income since her grandmother had
owned the stock for eight years prior to gifting it.

NEW QUESTION: 4
Which percentage of companies plan to migrate their WAN to the Internet?
A. 1.00
B. 0.25
C. 0.46
D. 0.75
Answer: C