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Exam Code: L4M2
Exam Name: Defining Business NeedsCertification
Version: V16.75
Q & A: 400 Questions and Answers
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NEW QUESTION: 1
A. Option C
B. Option B
C. Option A
D. Option D
Answer: A
NEW QUESTION: 2
ローカルホストからTCPポート80リモートホストの既知のサービスに送信されたパケットが失われることがあります。 ACLの問題が疑われる。問題のトラブルシューティングに使用するAPIC-EMパストレースACL分析オプションはどれですか? (2つ選択してください。)
A. destination port
B. QoS
C. protocol
D. performance Monitor
E. debug
Answer: A,E
NEW QUESTION: 3
標準フィールドを削除することはできませんが、ページレイアウトから不要な標準フィールドを削除することはできます
A. 偽
B. 本当
Answer: B
NEW QUESTION: 4
When determining cash flows accruing to the entity, using financial statements prepared for tax purposes will result in:
A. An overstatement of cash flows throughout the economic life of the asset.
B. No effect on cash flow amounts.
C. An overstatement of cash flows in the early years and then an understatement of cash flows in the later years of the economic life of the asset.
D. An understatement of cash flows throughout the economic life of the asset.
Answer: B
Explanation:
Cash flows are not affected by the basis of accounting used to prepare the financial statements. Accordingly, whether the financial statements are prepared based on the tax basis, the cash basis, or accounting principles generally accepted in a given country, cash flows should be the same. For example, the cash inflow or outflow resulting from using an accelerated depreciation method to determine actual tax expense or benefit the amount paid to or refunded by the taxing authority) is completely unaffected by the depreciation method used in the financial statements. However. if cash flows are derived indirectly by adjusting profit or loss reported in the financial statements, different adjustments are necessary to arrive at the same cash flow amounts if different bases of accounting are used in the preparation of the financial statements.
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