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NEW QUESTION: 1
2 학년에 대한 Lally의 현재 세금 비용은 얼마입니까?
A. US $ 1,992,000
B. US $ 2,032,000
C. US $ 1,960,000
D. US $ 2,000,000
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
非同期学習環境では：
A. ライブ教室とライブオンライン学習の組み合わせが利用されます。
B. 学習者とインストラクターは、さまざまなインターネット技術を使用して協力します。
C. 学習者とインストラクターは、同時に同じ教室内にいる必要があります。
D. 学習者は時間制限なしに自分のペースで学習できます。
Answer: D

NEW QUESTION: 3
Trotz der ständigen Erinnerungen des Projektmanagers an den Projektumfang verursacht ein Stakeholder häufige Störungen bei Projektstatusbesprechungen, indem er zusätzliche, ungeplante Aktivitäten anfordert. Was sollte der Projektmanager tun, um das Projekt auf Kurs zu halten?
A. Fragen Sie den Stakeholder, ob er seine Anfragen dem Lenkungsausschuss vorlegen möchte
B. Aktualisieren Sie den Kommunikationsmanagementplan, um die Statusbesprechung des Stakeholder-Horn-Projekts auszuschließen
C. Lassen Sie den Projektsponsor den Stakeholder über den vereinbarten Projektumfang informieren
D. Fügen Sie die Anfragen der Stakeholder als Schiedsrichter zum Änderungsanforderungsregister hinzu
Answer: C