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NEW QUESTION: 1
다음 중 세금 기반이 0 인 결과는 무엇입니까?
A. 미지급 비용의 장부 금액은 미화 $ 1.000이며 관련 비용은 과세 소득 결정에 전액 포함되어 있습니다.
B. 미수금 채권의 장부 금액은 미화 $ 1.000이며 상환은 세금 효과가 없습니다.
C. 비이자이자 수익의 장부 금액은 미화 $ 10,000이며 관련이자 수익은 과세 소득 결정에 전적으로 포함되었습니다.
D. 매출 채권의 장부 금액은 미화 1,000,000 달러이며 관련 수입은 과세 소득 결정에 전액 포함되어 있습니다.
Answer: C
Explanation:
The difference between the carrying amount of an asset or liability and its tax base is a temporary difference TD). A taxable (deductible) TD results in taxable deductible) amounts in the future when the carrying amount of the asset or liability is recovered or settled. The tax base is the amount attributed for tax purposes to an asset or Ii ability. The tax base of an asset is the amount deductible against future taxable economic benefits when the asset's carrying amount is recovered. The tax base of a liability is the portion of the carrying amount that will not be deductible against future taxable economic benefits for tax purposes. The tax base of revenue received in advance a liability is the portion of the carrying amount taxable in the future. For unearned interest revenue for which the related interest revenue was taxed on a cash basis, the tax base equals zero US $1.000 carrying amount - $1.000 not taxable in the future). An entity has purchased an asset with a 10-year useful life. It will use an accelerated depreciation method for determining taxable profit or tax loss. For determining accounting profit, it will use straight-line depreciation.

NEW QUESTION: 2
メッセージを口述し、メッセージをテキストに変換する機能をウェットに提供するアプリを構築する予定です。アプリの次の要件を満たすソリューションを推奨する必要があります。
* 15秒を超えるストリーミングディクテーションメッセージを文字起こしできる必要があります。
*後で文字起こしできるように、既存の録音をAzure Blobストレージにアップロードできる必要があります。
各要件に対してどのソリューションを推奨する必要がありますか？回答するには、回答領域で適切なオプションを選択します。注：それぞれの正しい選択は1ポイントの価値があります。

Answer:
Explanation:

Explanation

Box 1: The Speech SDK
The Speech SDK is not limited to 15 seconds.
Box 2: Batch Transcription API
Batch transcription is a set of REST API operations that enables you to transcribe a large amount of audio in storage. You can point to audio files with a shared access signature (SAS) URI and asynchronously receive transcription results. With the new v3.0 API, you have the choice of transcribing one or more audio files, or process a whole storage container.
Asynchronous speech-to-text transcription is just one of the features.
Reference:
https://github.com/Azure-Samples/cognitive-services-speech-sdk/issues/13
https://docs.microsoft.com/en-us/azure/cognitive-services/speech-service/batch-transcription

NEW QUESTION: 3
Which of the following is an example of a risk avoidance response?
A. Buying an insurance policy to protect against loss events.
B. Outsourcing a high risk process to a third party.
C. Selling a non-strategic business unit.
D. Hedging against natural gas price fluctuations.
Answer: C