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NEW QUESTION: 1
기업은 재무보고 목적으로 정액 감가 상각을 사용하지만 세금 목적으로 가속 감가 상각을 사용합니다. 다음 중 어떤 계좌 잔고가 일반 재무 제표보다 세금 목적으로 사용 된 재무 제표에서 더 낮습니까?
A. 현금.
B. 총 자산, 플랜트 및 장비.
C. 이익 잉여금.
D. 감가 상각 누계액.
Answer: C
Explanation:
Because the tax basis uses an accelerated method, depreciation expense and accumulated depreciation will be greater. Moreover, taxable income will be lower than financial net income. Consequently tax-basis retained earnings will be less than that in the general purpose financial statements. Copper Co. had the pre-closing trial balance at December 31 shown below. Additional information: The balance of opening inventory was US $140,000. The long-term debt pays interest at a rate of 10% per annum, payable every 12 months. The debt was issued on July 1 of the current year and originally had 5 years to maturity. The assets classified as property, plant, and equipment have a 10-year estimated useful life and were 1 year old at the start of the current year Straight-line depreciation is used.
NEW QUESTION: 2
Christian the management accountant at a car manufacturer has been given a list of costs that have been incurred due to accidents and errors either occurring or being prevented.
Which of the following are examples of non-conformance costs? Select ALL that apply.
A. Loss of goodwill
B. Cost of repairs to products
C. Inspection costs
D. Cost of repairs to equipment
E. Cost of scrap
Answer: A,B,E
NEW QUESTION: 3
説明がマスター/詳細またはルックアップのどちらであるかを判別します：最大25のそのような関係
Answer:
Explanation:
Lookup
NEW QUESTION: 4
Frame rate is:
A. the number of pixels in the image
B. the number of times the image rebuilds per second
C. how quickly you move in front of a camera
D. the amount of bandwidth to save one whole image
Answer: B