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NEW QUESTION: 1
How do temporary and permanent differences between taxable income and pre-tax financial income differ?
A. Only permanent differences have deferred tax consequences
B. Only temporary differences have deferred tax consequences
C. Temporary differences include items that enter into prepay financial income but never into taxable income.
D. Temporary differences do not give rise to future taxable or deductible amounts.
Answer: B
Explanation:
Permanent differences have no deferred tax consequences because they affect only the period in which they occur. Permanent differences include1) items that enter into pre-tax financial income but never into taxable income and2) items that enter into taxable income but never into pre-tax financial income. In contrast, temporary differences result in taxable or deductible amounts in some future year(s), when the reported amount of assets are recovered and the reported amount of liabilities are settled. Temporary differences therefore do have deferred tax consequences while permanent differences do not.

NEW QUESTION: 2
Which section of the TOGAF template for Architecture Principles should clearly state the impact to the business and consequences of adopting the principle?
A. Statement
B. Rationale
C. Name
D. Implications
Answer: D
Explanation:
Topic 2, Part 2

NEW QUESTION: 3
솔루션 설계자는 최근에 구입 한 응용 프로그램의 저장소 계층을 설계하고 있습니다. 응용 프로그램은 Amazon EC2 인스턴스에서 실행되며 다음 계층과 요구 사항이 있습니다.
- 데이터 계층 : 여러 시스템에서 공유되는 POSIX 파일 시스템.
- 서비스 계층 : 블록 저장소가 필요한 정적 파일 콘텐츠
100,000 IOPS 이상
이러한 요구 사항을 충족시키는 AWS 서비스 조합은 무엇입니까? (두 가지를 선택하십시오.)
A. 데이터 계층 - Amazon EFS
B. 데이터 레이어 - Amazon S3
C. 서비스 계층 - 프로비저닝 된 IOPS가있는 Amazon EBS 볼륨
D. 데이터 계층 - Amazon EC2 Ephemeral Storage
E. 서비스 계층 - Amazon EC2 Ephemeral Storage
Answer: B,C