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Exam Code: IIA-CIA-Part3 Dumps

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NEW QUESTION: 1
과세 소득과 세전 재무 소득의 일시적 및 영구적 차이는 어떻게 다릅니까?
A. 일시적 차이로 인해 미래의 과세 대상 또는 공제 가능한 금액이 발생하지 않습니다.
B. 영구적 인 차이 만이 세금 결과를 연기합니다
C. 일시적 차이에는 선불 금융 수입에 들어가지만 과세 대상 소득에는 들어 가지 않는 항목이 포함됩니다.
D. 일시적인 차이만으로 세금 결과가 연기 됨
Answer: D
Explanation:
Permanent differences have no deferred tax consequences because they affect only the period in which they occur. Permanent differences include1) items that enter into pre-tax financial income but never into taxable income and2) items that enter into taxable income but never into pre-tax financial income. In contrast, temporary differences result in taxable or deductible amounts in some future year(s), when the reported amount of assets are recovered and the reported amount of liabilities are settled. Temporary differences therefore do have deferred tax consequences while permanent differences do not.

NEW QUESTION: 2
Which two items are required to configure Tivoli Enterprise Monitoring Agent connectivity to a Tivoli Enterprise Monitoring Server?
A. the protocol
B. the service name
C. the access credentials
D. the port
E. the timeout values
Answer: A,D
Explanation:
Reference: https://www01.ibm.com/support/knowledgecenter/SSTFZR_6.4.0/com.ibm.itsm.srv.install.doc/t_rpt_ins t_monagt_candle_unix.html

NEW QUESTION: 3
Your network contains two servers named Server1 and Server2 that run Windows Server 2012 R2.
Server1 and Server2 have the Hyper-V server role installed. Server1 and Server2 are configured as Hyper- V replicas of each other.
Server2 hosts a virtual machine named VM5. VM5 is replicated to Server1.
You need to verily whether the replica of VM5 on Server1 is functional. The solution must ensure that VM5 remains accessible to clients.
What should you do from Hyper-V Manager?
A. On Server1, execute a Planned Failover.
B. On Server2, execute a Planned Failover.
C. On Server1, execute a Test Failover.
D. On Server2, execute a Test Failover.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Test Failover is an operation initiated on your replica virtual machine (here VM5 on Server1) which allows you to test the sanity of the virtualized workload without interrupting your production workload or ongoing replication.
Note: At a high level, Hyper-V Replica supports three types of Failover:
Test Failover
Planned Failover
Unplanned Failover


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