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NEW QUESTION: 1
During project planning, a project manager meets with several departments to organize brainstorming sessions. Which process does this describe?
A. Create Requirements Documentation
B. Collect Requirements
C. Identify Stakeholders
D. Define Scope
Answer: B

NEW QUESTION: 2
12 월 31 일 1 년 말에 Lally의 손익 계산서에 보고 된 세금 비용은 얼마입니까?
A. US $ 1,560,000
B. US $ 1.528.000
C US $ 1.600.000
D 1,568,000 달러
Answer: A
Explanation:
Tax expense tax income) equals the sum of current tax expense current tax income) and deferred tax expense deferred tax income). Current tax expense equals taxes paid or payable, and deferred tax expense equals the change in the entity's deferred tax assets and liabilities. Because US $100,000 of interest income and US $80,UOn of rental income are not subject to tax in Year 1. taxable profit is US $3,820,000, and current tax expense is I I $1.528.000. Deferred tax expense equals the deferred tax liability US $51 1.000 40% = US $32,000) at year end, assuming no deferred tax asset or liability balances existed at the beginning of the year. Hence tax expense is US$1.560.000$1.528.000 + $32,000).
The following relates to Lally PLC for Year 1 and Year 2.
Profit before income taxes in Year 1 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: 3
Bei der Prüfung einer Vereinbarung zur gegenseitigen Wiederherstellung nach einem Katastrophenfall zwischen zwei Unternehmen wäre der IS-Prüfer in erster Linie mit folgenden Aspekten befasst:
A. Aufrechterhaltung der Hardware- und Softwarekompatibilität
B. Zuweisung von Ressourcen während eines Notfalls
C. Häufigkeit der Systemtests
D. Unterschiede in den IS-Richtlinien und -Verfahren
Answer: D