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NEW QUESTION: 1
On January 2, 1991, Air, Inc. agreed to pay its former president $300,000 under a deferred compensation arrangement. Air should have recorded this expense in 1990 but did not do so. Air's reported income tax expense would have been $70,000 lower in 1990 had it properly accrued this deferred compensation in its December 31,1991, financial statements, Air should adjust the beginning balance of its retained earnings by a:
A. $300,000 credit.
B. $370,000 debit.
C. $230,000 credit.
D. $230,000 debit.
Answer: D
NEW QUESTION: 2
The Target Copy Company is contemplating the replacement of its old printing machine with a new model costing $60,000. The old machine, which originally cost $40,000, has 6 years of expected life remaining and a current book value of $30,000 versus a current market value of $24,000. Target's corporate tax rate is 40 percent. If Target sells the old machine at market value, what is the initial after tax outlay for the new printing machine?
A. -$22,180
B. -$30,000
C. -$40,000
D. -$33,600
E. -$36,000
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Initial outlay
Cost of new machine-$60,000
Salvage value (old)+ 24,000
Tax effect of sale = $6,000(0.4) = + 2,400
After-tax outlay =-$33,600
NEW QUESTION: 3
What is the correct way to list all files in the default data pump directory?
A. Log onto ADW server and issue is -al on the command line.
B. By executing select * from DBMS_CLOUD.LIST_FILES('DATA_PUMP_DIR');
C. By executing select * from utl_file . list ( `DATA_PUMP_DIR ' ) ;
D. You cannot list files in the default data pump directory from Autonomous Data Warehouse (ADW).
Answer: B
NEW QUESTION: 4
In the systematic troubleshooting approach, which of the following statements is true about isolating an issue?
A. Asking the customer to reproduce an issue can help determine if the issue is with the device.
B. If an issue cannot be reproduced, it is likely a hardware issue.
C. Replacing an internal component will determine if the issue is related to environment.
D. Basing a conclusion on past experience with similar issues is a proven troubleshooting method.
Answer: A
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