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Exam Code: ITIL-4-Foundation
Exam Name: ITIL 4 Foundation Exam
Version: V22.75
Q & A: 580 Questions and Answers
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NEW QUESTION: 1
A. Option A
B. Option B
C. Option C
D. Option D
Answer: C
NEW QUESTION: 2
The enterprise uses straight-line depreciation for financial reporting purposes, but uses accelerated depreciation for tax purposes. Which of the following account balances would be lower in the financial statements used for tax purposes than it would be in the general purpose financial statements?
A. Gross property, plant, and equipment.
B. Retained earnings.
C. Cash.
D. Accumulated depreciation.
Answer: B
Explanation:
Because the tax basis uses an accelerated method, depreciation expense and accumulated depreciation will be greater. Moreover, taxable income will be lower than financial net income. Consequently tax-basis retained earnings will be less than that in the general purpose financial statements. Copper Co. had the pre-closing trial balance at December 31 shown below. Additional information: The balance of opening inventory was US $140,000. The long-term debt pays interest at a rate of 10% per annum, payable every 12 months. The debt was issued on July 1 of the current year and originally had 5 years to maturity. The assets classified as property, plant, and equipment have a 10-year estimated useful life and were 1 year old at the start of the current year Straight-line depreciation is used.
NEW QUESTION: 3
Which two options are required parts of an EEM policy?(choose two)
A. Namespace import
B. Exit status
C. Event register keyword
D. Body
E. Entry status
Answer: C,D
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