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NEW QUESTION: 1
What is Lally's current tax expense for Year 2?
A. US $1,992,000
B. US $2,000,000
C. US $1,960,000
D. US $2,032,000
Answer: A
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. 誕生日攻撃
B. ARPポイズニング攻撃
C. ブルートフォース攻撃
D. ハッシュパス攻撃
Answer: D
NEW QUESTION: 3
Which two actions in response to traffic sent to a nonlistening UDP port are valid? (Choose two.)
A. ICMP source quench
B. ICMP parameter problem
C. UDP packet with the RST flag set
D. ICMP destination unreachable
E. It does not send a reply.
Answer: B,E
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