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MD-1220 Braindumps VCE
  • Exam Code: MD-1220
  • Exam Name: Meta Data

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NEW QUESTION: 1
법인에 발생하는 현금 흐름을 결정할 때 세금 목적으로 준비된 재무 제표를 사용하면 다음과 같은 결과가 발생합니다.
A. 자산의 경제 수명 동안 현금 흐름이 과소 평가되었습니다.
B. 초기 몇 년 동안 현금 흐름이 과장되었고, 이후 자산의 경제 수명 후반에 현금 흐름이 과장 되었습니다.
C. 자산의 경제 수명 동안 현금 흐름이 과대 평가되었습니다.
D. 현금 흐름 금액에 영향을 미치지 않습니다.
Answer: D
Explanation:
Cash flows are not affected by the basis of accounting used to prepare the financial statements. Accordingly, whether the financial statements are prepared based on the tax basis, the cash basis, or accounting principles generally accepted in a given country, cash flows should be the same. For example, the cash inflow or outflow resulting from using an accelerated depreciation method to determine actual tax expense or benefit the amount paid to or refunded by the taxing authority) is completely unaffected by the depreciation method used in the financial statements. However. if cash flows are derived indirectly by adjusting profit or loss reported in the financial statements, different adjustments are necessary to arrive at the same cash flow amounts if different bases of accounting are used in the preparation of the financial statements.

NEW QUESTION: 2
다음 중 인터넷에 연결되는 아웃 바운드 데이터에 대해 가장 많은 양의 보안을 제공하는 구현 모드는 무엇입니까?
A. SSL (Secure Sockets Layer) 모드
B. 인증 헤더 (AH)와 캡슐화 보안 페이로드 (ESP)를 포함한 전송 모드
C. 트리플 DES 암호화 모드
D. AH와 ESP가있는 터널 모드
Answer: D
Explanation:
설명:
터널 모드는 전체 IP 패키지를 보호합니다. 이를 위해 AH 및 ESP 서비스를 중첩 할 수 있습니다. 전송 모드는 보호를 IP 패키지의 데이터 필드 (페이로드)로 확장하여 프로토콜의 상위 계층에 대한 기본 보호를 제공합니다. SSL 모드는 상위 통신 계층 (전송 계층)에 보안을 제공합니다. 트리플 DES 암호화 모드는 기밀성을 제공하는 알고리즘입니다.

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