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NEW QUESTION: 1
표준 SQL을 사용하여 Amazon S3에서 직접 저장된 데이터 세트를 쿼리하는데 사용할 수있는 AWS 서비스는 무엇입니까?
A. Amazon CloudSearch
B. 아마존 아테나
C. AWS 데이터 파이프 라인
D. AWS 접착제
Answer: B

NEW QUESTION: 2
Which of the following firewalls filters the traffic based on the header of the datagram?
A. Packet filtering firewall
B. Stateful inspection firewall
C. Circuit-level firewall
D. Application-level firewall
Answer: A

NEW QUESTION: 3
The Moore Corporation is considering the acquisition of a new machine. The machine can be purchased
for $90,000; it will cost $6,000 to transport to Moore's plant and $9,000 to install. It is estimated that the
machine will last 10 years, and it is expected to have an estimated salvage value of $5,000. Over its
1 0-year life, the machine is expected to produce 2,000 units per year with a selling price of $500 and
combined material and labor costs of $450 per unit. Federal tax regulations permit machines of this type
to be depreciated using the straight-line method over 5 years with no estimated salvage value. Moore has
a marginal tax rate of 40 percent.
What is the net cash flow for the third year that Moore Corporation should use in a capital budgeting
analysis?
A. $68,400
B. $53,700
C. $47,400
D. $64,200
Answer: A
Explanation:
Choice "a" is correct. $68,400 net cash flow for the third year.

Alternate Computation:
In year 3, Moore will generate a $100,000 profit from the incremental sales (2000 units * ($500 -$450)).
This profit will be taxed at 40%, so the net after-tax increase in cash flow is $60,000 BEFORE the
depreciation tax shield is considered. Depreciation is not a cash outflow, but it will reduce the amount of
tax the company has to pay (by 40% of the depreciation), and this has an effect on the cash-flow for the
company. Depreciation, as calculated above, is $21,000 per year ($105,000 cost of the machine divided
by 5 years). The depreciation tax shield is $8,400 ($21,000 * 40%), so the total after-tax cash flows in
year 3 for the new machine is $60,000 + $8,400 = $68,400.