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NEW QUESTION: 1
Mosh, a sole proprietor, uses the cash basis of accounting. At the beginning of the current year, accounts receivable were $25,000. During the year, Mosh collected $100,000 from customers. At the end of the year, accounts receivable were $15,000. What was Mosh's gross taxable income for the current year?
A. $100,000
B. $90,000
C. $110,000
D. $75,000
Answer: A
Explanation:
Explanation
Choice "c" is correct. The facts state that cash collections from customers were $100,000 and as a cash basis taxpayer this is the amount of Mosh's gross taxable income for the year. Note that according to the formula BASE - we can determine the amount of sales = $90,000, but that would give us accrual, not cash basis, income.
Choice "a" is incorrect. See explanation above.
Choice "b" is incorrect. $90,000 is the amount of sales that would be Mosh's taxable income if Mosh were an accrual basis taxpayer.
Choice "d" is incorrect. See explanation above.
NEW QUESTION: 2
保護マネージャーが退職し、新しいプロジェクトマネージャーがチームに参加します。プロジェクトチームは、プロジェクト管理計画で定義された作業を完了することに焦点を合わせます。次?
A. 定性的リスク分析の実施
B. リスク管理計画を検証する
C. リソース管理計画を検証する
D. 定量的リスク分析を実行する
Answer: C
NEW QUESTION: 3
Which two ways of creating Development Teams are consistent with Scrum's values? (Choose two.)
A. The Chief Product Owner determines the new team structures and assignments.
B. Managers collaborate to assign individuals to specific teams.
C. Managers personally re-assign current subordinates to new teams.
D. Existing teams propose how they would like to go about organizing into the new structure.
E. Bring all the developers together and let them self-organize into Development Teams.
Answer: D,E
NEW QUESTION: 4
An administrator wants to enable auditing within Symantec Enterprise Vault 10 .0 for Exchange (EV) and create an audit log for items archived through both manual and scheduled archiving jobs. Which two actions must the administrator perform in the EV Administration Console to complete this? (Select two.)
A. in the EV Site properties, select the Audit tab, then select "Enable Auditing for this Site"
B. select the audit category "Archive Folder Updates" under Summary
C. in the EV Server properties, select the "Audit entries based on the following categories" option
D. select the audit category "Archive" under Summary
E. select the "Audit entries based on the following categories" option in the EV Archive Task properties
Answer: C,D