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NEW QUESTION: 1
What is Lally's current tax expense for Year 2?
A. US $2,032,000
B. US $1,992,000
C. US $1,960,000
D. US $2,000,000
Answer: B
Explanation:
The US $5,000,000 of pre-tax profit is reduced by the US $100,000 of interest income not subject to tax. However, the rental income accrued in the previous year is taxable in Year
2. Thus, the profit subject to tax is US $4,980,000. Given a 40% rate, the current tax expense is US $1,992,000.
The following relates to Lally PLC for Year I and Year 2.
Year 2 Year 1 Profit before income taxes US $5,000,000 US $4,000,000 Interest income included above that was not subject to income taxes 100.000 100,000
Profit before income taxes in Year I included rent income of US $80.000 that was not subject to income tax until its receipt in Year 2.
Lally was subject to an effective income tax rate of 40% in Year 1 and Year 2.
NEW QUESTION: 2
非常に複雑なパスワードポリシーにより、アカウントパスワードを解読することはほぼ不可能になりました。ハッカーがまだ実行できるのは次のうちどれですか？
A. ブルートフォース攻撃
B. 誕生日攻撃
C. ハッシュパス攻撃
D. ARPポイズニング攻撃
Answer: C
NEW QUESTION: 3
Which two actions in response to traffic sent to a nonlistening UDP port are valid? (Choose two.)
A. ICMP parameter problem
B. ICMP source quench
C. ICMP destination unreachable
D. It does not send a reply.
E. UDP packet with the RST flag set
Answer: A,D
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