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NEW QUESTION: 1
12 월 31 일 2 년에 Lally의 대차 대조표에 보고 된 이연 법인세 자산 또는 부채는 무엇입니까?
A. US $ 8,000
B. US $ 32,000
C. US $ 40,000
D. US $ 0
Answer: D
Explanation:
Deferred tax assets arise from deductible temporary differences and the carry Forward of unused tax losses and credits. Deferred tax liabilities arise from taxable temporary differences. The interest income not subject to tax resulted in neither future taxable nor future deductible amounts and therefore no deferred tax item was recognized for it. The only item resulting in a temporary difference was the rental income. A deferred tax liability would have been created at the end of Year I _ Given that the difference reversed in Year
2. no deferred amount existed at the end of Year 2.

NEW QUESTION: 2
What is the maximum aggregate traffic available to a half-width UCS B-Series blade in a 5108 Chassis with two 2208XP Fabric Extenders, Cisco VIC 1240 adapter, and Cisco Port Expander Card for VIC 1240?
A. 40 Gb
B. 80 Gb
C. 120 Gb
D. 320 Gb
Answer: B
Explanation:
Explanation/Reference:
Explanation:

NEW QUESTION: 3
Two parties enter into a three-year interest rate swap, which involves the exchange of LIBOR+1% for a fixed rate of 12% on a $100 million notional amount. The LIBOR rate today is 11%, but is expected to increase to 15% in one year and fall back down to 8%. Which statement accurately depicts the flow of net cash flows between the two counter-parties?
A. The fixed rate payer would receive a payment of $4 million at the end of year two, while the variable rate payer would receive $3 million at the end of year three.
B. The variable rate payer would receive a payment of $4 million at the end of year two, while the fixed rate payer would receive $3 million at the end of year three.
C. The fixed rate payer will have to pay $3 million at the end of the second year and $3 million at the end of the third year.
Answer: A
Explanation:
With a variable of LIBOR + 1%, the effective interest payment for the variable rate payer will be 12% in year one, 16 in year two, and 9% in year three.
End of yr 1: fixed pays ($100million * 12%): $12 million; Variable pays ($100million * 12%): $12 million.
net cash flow received by fixed payer: NIL.
End of yr 2: fixed pays ($100million * 12%): $12 million; Variable pays ($100million * 16%): $16 million.
net cash flow received by fixed payer: $4 million.
End of yr 3: fixed pays ($100million * 12%): $12 million; Variable pays ($100million * 9%): $9 million. net cash flow received by variable payer: $3 million.