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NEW QUESTION: 1
Whatney Co. is considering the acquisition of a new, more efficient press. The cost of the press is
$ 360,000, and the press has an estimated six-year life with zero salvage value. Whatney uses straightline
depreciation for both financial reporting and income tax reporting purposes and has a 40 percent
corporate income tax rate. In evaluating equipment acquisitions of this type, Whatney uses a goal of a
four-year payback period. To meet Whatney's desired payback period, the press must produce a
minimum annual before-tax, operating cash savings of:
A. $150,000
B. $114,000
C. $90,000
D. $110,000
Answer: D
Explanation:
Choice "b" is correct. $110,000 minimum annual before-tax operating cash savings.
Step 1: Determine the after-tax annual cash savings. The question provides the cash outflow and the
desired payback period (which is calculated using after-tax cash flows). The $90,000 annual after-tax
cash flows is calculated as follows:
Step 2: Determine the amount of the annual depreciation expense. Because the question asks for annual
before-tax cash savings, we will need to convert the $90,000 after-tax cash savings we calculated in Step
1 ,above, to a before-tax amount. The depreciation tax shield plays a role in the after-tax cash flows, so
the annual depreciation of $60,000 must be calculated, as follows:
Step 3: Use algebra to determine the before-tax cash savings. Before-tax cash savings is equal to the
after-tax cash savings plus the taxes paid. So:
Let B = annual before-tax operating cash savings $90,000 after tax cash savings + [(B $60,000
depreciation expense ) (.40 tax rate)] = B $90,000 + [(B $60,000) (.40)] = B $90,000 + [.40B $24,000] = B
$ 90,000 $24,000 = .60B $66,000 = .60B $110,000 = B = annual before-tax operating cash savings
NEW QUESTION: 2
GREプロトコルを最もよく説明しているステートメントはどれですか？
A. GREは新しいIPヘッダーを追加し、GREヘッダーを挿入し、元のIPパケットをカプセル化します。
B. GREは元のIPヘッダーを使用し、IPヘッダーとペイロードの間にGREヘッダーを挿入します。
C. GREは元のIPヘッダーを使用し、パケットの最後にGREヘッダーを追加します。
D. GREは新しいIPヘッダーを追加し、元のIPパケットをカプセル化し、IPパケットの最後にGREヘッダーを追加します。
Answer: A
NEW QUESTION: 3
Sie haben einen Server mit dem Namen Server1, auf dem Windows Server 2012 R2 ausgeführt wird.
Sie haben ein Abonnement für Windows Azure.
Sie müssen den Microsoft Azure Backup-Agenten auf Server1 registrieren.
Was solltest du zuerst tun?
A. Konfigurieren Sie eine Passphrase für den Azure Backup-Agenten.
B. Erstellen Sie einen Backup-Tresor.
C. Site Recovery-Tresor erstellen.
D. Installieren Sie den DPM-Agenten (Microsoft System Center 2012 Data Protection Manager).
Answer: B
Explanation:
Erläuterung
Um Dateien und Daten von Ihrem Windows Server in Azure zu sichern, müssen Sie ein Sicherungsdepot in der geografischen Region erstellen, in der Sie die Daten speichern möchten. Die Hauptschritte umfassen:
* die Erstellung des Tresors, in dem Sie Backups speichern
* Herunterladen eines Tresorausweises
* die Installation eines Backup-Agenten
Referenz: Konfigurieren Sie Azure Backup, um Windows Server schnell und einfach zu sichern
https://azure.microsoft.com/sv-se/documentation/articles/backup-configure-vault/
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