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NEW QUESTION: 1
預託品の補充に関する次の説明のうち、正しいものはどれですか。
A. 預託品補充は請求に関連しています
B. 預託品の補充後も、品目は出荷プラントの評価在庫に残ります。
C. 預託品補充では、対応する品目は出庫後にのみ顧客の所有物になります。
D. 預託品補充の場合、移動タイプは出荷伝票の明細カテゴリで定義されます。
Answer: B
NEW QUESTION: 2
On December 1, 1997, Krest, a self-employed cash basis taxpayer, borrowed $200,000 to use in her business. The loan was to be repaid on November 30, 1998. Krest paid the entire interest amount of
$24,000 on December 1, 1997. What amount of interest was deductible on Krest's 1997 income tax return?
A. $24,000
B. $22,000
C. $0
D. $2,000
Answer: D
Explanation:
Explanation
Choice "b" is correct. Cash basis taxpayers deduct interest in the year paid or the year to which the interest relates, whichever is later. Even though all of the interest on this loan was paid on December
1, 1997, only the interest relating to December 1997 can be deducted in 1997. The question does not give an interest rate, but because the loan is to be repaid in a lump sum at maturity, 1/12 of the interest, or $2,000 applies to each month.
Choice "a" is incorrect. Because $2,000 of the interest relates to 1997, this amount is deductible in
1997.
Choice "c" is incorrect. This is the amount that cannot be deducted until 1998, the year to which the interest relates. Be sure to read questions like this very carefully, because if you had simply misread the question as seeking the amount deductible in 1998, you would get the question wrong despite understanding the rule.
Choice "d" is incorrect. Cash basis taxpayers can deduct interest in the year paid or the year to which the interest relates, whichever is later, thus 11 months of the interest will not be deductible until
1998.
NEW QUESTION: 3
When using the elements of both the asset accumulation method and the capitalized earnings method in the same valuation, the analyst should pay particular attention to the selection of:
A. Both Aand B
B. Identification of assets and liabilities on cost basis
C. The capitalization rates used in the excess earning component of the valuation
D. The required rates of return
Answer: A
NEW QUESTION: 4
Refer to the exhibit.
An administrator must configure a SAN port channel between a cisco UCS and a MDS switch as shown in the exhibit.
The UCS fabric interconnects are in FC switch mode.The administrator creates a port channel on the MDS switches with the configuration.After, which configuration change is needed to bring up the port channel?
A. feature npv configured on MDS
B. Cisco UCS port configured as FCoE uplink
C. switchport mode NP on the port-channel interface
D. feature port-channel configured on mds
E. Cisco UCS port configured as storage
F. switchport mode E on the port-channel interface
Answer: F
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