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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. 이익 잉여금.
B. 감가 상각 누계액.
C. 현금.
D. 총 자산, 플랜트 및 장비.
Answer: A
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. Cost of scrap
B. Cost of repairs to equipment
C. Inspection costs
D. Loss of goodwill
E. Cost of repairs to products
Answer: A,D,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 times the image rebuilds per second
B. the amount of bandwidth to save one whole image
C. the number of pixels in the image
D. how quickly you move in front of a camera
Answer: A