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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. $230,000 credit.
B. $370,000 debit.
C. $300,000 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. -$40,000
B. -$30,000
C. -$33,600
D. -$22,180
E. -$36,000
Answer: C
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. You cannot list files in the default data pump directory from Autonomous Data Warehouse (ADW).
C. By executing select * from DBMS_CLOUD.LIST_FILES('DATA_PUMP_DIR');
D. By executing select * from utl_file . list ( `DATA_PUMP_DIR ' ) ;
Answer: C
NEW QUESTION: 4
In the systematic troubleshooting approach, which of the following statements is true about isolating an issue?
A. Basing a conclusion on past experience with similar issues is a proven troubleshooting method.
B. Replacing an internal component will determine if the issue is related to environment.
C. If an issue cannot be reproduced, it is likely a hardware issue.
D. Asking the customer to reproduce an issue can help determine if the issue is with the device.
Answer: D
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