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NEW QUESTION: 1
A firm's accountant has mistakenly overstated depreciation by 50 and understated accounts receivables by
35. The firm's tax rate is 40%. Then, which of the following is/are true?
I. Income is understated by 30.
II. Income is understated by 50.
III. Operating cash flow is overstated by 55.
IV. Operating cash flow is overstated by 85.
A. I, II & III
B. I & III
C. II & IV
D. II, III & IV
Answer: B
Explanation:
Explanation/Reference:
Explanation:
If depreciation is overstated by 50, the income is actually understated by 50*(1-tax rate) = 30. The understatement of accounts receivables does not affect the income statement; it understates the reported current assets. It also affects the operating cash flow. Note that operating cash flow = net income + noncash expenses - non-cash revenues - cash reductions in operating accounts Since income is understated by 30, non-cash expense (depreciation) is overstated by 50 and noncash revenue (accounts receivable) is understated by 35, operating cash flow is overstated by -30 + 50 - (-35) = 55.

NEW QUESTION: 2
Refer to the exhibit. Which statement about the configuration between the Default and BR regions is true?

A. Both codecs can be used depending on the loss statistics of the link.
When lossy conditions are high, the G.711 codec will be used.
B. Only 64 kbps will be used between the two regions because the link is "lossy".
C. Calls between the two regions can use either 64 kbps or 8 kbps.
D. Calls between the two regions can use only the G.729 codec.
Answer: D

NEW QUESTION: 3
조직에서는 사내 구축 환경의 작업 부하에서 AWS 로의 마이그레이션을 계획하고 있으며 운영 투명성을 높이기 위한 설계가 필요합니다.
필요한 투명성을 제공 할 사용자 지정 메트릭 캡처 및 게시를 자동화하기 위해 아키텍처에 어떤 서비스를 구축해야합니까?
A. AWS CloudTrail
B. Amazon CloudWatch
C. AWS 개발자 도구
D. AWS X-Ray
Answer: A