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NEW QUESTION: 1
Which two statements are true about Action and Action Reasons?
A. The history of effective date changes can be tracked well by using the Actions framework.
B. Terminations predictive analytics uses Actions and Reasons data to identify whether a termination is
voluntary or involuntary.
C. There is always a one-to-one relationship between Action Type and Action.
D. It is mandatory to associate Actions with Action Reasons.
Answer: A,B

NEW QUESTION: 2
Ein Kunde bringt ein Smartphone mit einem rissigen Bildschirm zur Reparatur mit. Während des Reparaturvorgangs legt der Techniker die Schrauben in einen kleinen Behälter, um zu verhindern, dass sie verloren gehen. Der Techniker testet den Ersatzbildschirm, um sicherzustellen, dass er ordnungsgemäß funktioniert, bevor er das Gerät dosiert. Sobald das Gerät wieder zusammen ist, lässt es sich jedoch nicht mehr einschalten. Der Techniker zerlegt das Gerät erneut, um den Bildschirm zu testen, und stellt fest, dass ein Kurzschluss vorliegt. Welche der folgenden Demontageverfahren hätte der Techniker befolgen müssen, um dies zu verhindern?
A. Verwenden Sie die entsprechenden Handwerkzeuge
B. Siehe Herstellerressourcen
C. Dokumentieren Sie die Ausrichtung der Kabel
D. Beschriften Sie die Positionen der Schrauben
Answer: B

NEW QUESTION: 3
Which one of the following statements best describes the asset-liability method of accounting for deferred income taxes?
A. The appropriate tax rate to be reported on the income statement is the tax actually levied in that year, meaning no deferred taxes would be reported.
B. The tax effects of temporary differences are not reported separately but are reported as adjustments to the amounts of specific assets and liabilities and the related revenues and expenses.
C. The amount of deferred tax is based on the tax rates expected to be in effect during the periods in which the deferred tax liability DTL is settled or the deferrer tax asset DTA) is realized.
D. The amount of deferred tax is based on tax rates in effect when temporary differences originate.
Answer: C
Explanation:
A DTA or DTL is measured at the rates expected to apply when it is realized or settled, based on tax laws and rates enacted or substantively enacted as of the balance sheet date.
If different rates apply to different taxable profit levels, a DTA or DTL is measured based on the average rates expected to apply in the periods when the temporary differences are expected to reverse. The tax rate or tax base may vary with the manner of recovery or settlement. For example, one tax rate may apply if an asset is sold immediately and another may apply if it is to be recovered through continued use.