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NEW QUESTION: 1
A firm using LIFO accounting has a LIFO reserve of 600, with a LIFO ending inventory of 4,900. It is currently in the 40% tax bracket. If it switches to FIFO accounting, it's equity ________.
A. increases by 360
B. increases by 240
C. decreases by 360
D. decreases by 240
Answer: A
Explanation:
Explanation/Reference:
Explanation:
The presence of a LIFO reserve implies that by following LIFO, the firm has been able to deduct higher COGS from gross income than under FIFO (remember that LIFO reserve equals inventory value under FIFO minus inventory value under LIFO and this will be positive when the COGS under FIFO is lower than that under LIFO). thus, the retained earnings (and hence equity) is understated by LIFO Reserve*(1 - tax rate). Therefore, when the firm switches from LIFO to FIFO, the equity is increased by 600*(1 - 0.4) = 360.
NEW QUESTION: 2
Instructions
Branch1ルーターがR1ルーターとのWAN接続を失ったのはなぜですか?
A. 支店1ルータのPPPマルチリンクインターフェイスでIPアドレスが正しく設定されていません。
B. PPPマルチリンクグループがBranch1シリアルインターフェイスで誤って設定されています。
C. PPPマルチリンクグループがR1シリアルインターフェイスで誤って設定されています。
D. Branch1シリアルインターフェイスがシャットダウン状態になります。
Answer: A
Explanation:
This question clearly stated there is a WAN connectivity issue between R1 and Branch1 so we should check both of them with the "show ip interface brief" command. On R1:
On Branch1:
We can see that although the Multilink1 interfaces are in "up/up" state but they are not in the same subnet. According to the IP address scheme shown on the topology we can deduce the Multilink interface on Branch1 has been misconfigured, it should be 192.168.14.2 instead.
NEW QUESTION: 3
An architect is helping a multi-national news company design its project and determine requirements. The functionality requires several external feeds to display breaking news and live scores for major sporting events.
What is the most important factor for the architect to consider when meeting the performance requirements?
A. The authentication requirements from each feed
B. The import frequency of the feed
C. The payload type in which the feeds are returned
D. The number of JCR nodes each feed item requires
Answer: A