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NEW QUESTION: 1
Which of the following statements regarding deferred taxes is CORRECT?
A. A deferred tax asset is created when the income tax expense exceeds taxes payable.
B. A deferred tax asset is created when the reported pre-tax income is lower than taxable income.
C. A deferred tax liability is created when taxes payable exceed the income tax expense.
Answer: B
Explanation:
A deferred tax asset is created when the tax paid or payable is greater than the reported income tax expense. This will be the case when taxable income exceeds reported pre-tax income.

NEW QUESTION: 2
Given the code fragment:

What is the result of the employees table has no records before the code executed?
A. 3 John 4 Jack
B. 4 Jack
C. 1 Sam
D. 1 Sam 3 John 4 Jack
Answer: A
Explanation:
AutoCommit is set to false. The two following statements will be within the same transaction.
stmt.executeUpdate("insert into employees values(1,'Sam')");
stmt.executeUpdate("insert into employees values(2,'Jane')");
These two statements are rolled-back through (the savepoint is ignored! the savepoint must be
specified (e.g.
conn.rollback(save1); ) in the rollback if you want to rollback to the savepoint):
conn.rollback() ;
The next two insert statements are executed fine. Their result will be in the output.

NEW QUESTION: 3
Which statement about idle mode signaling reduction in the LTE network is true?
A. Gn/Gp SGSN supports idle mode signaling reduction functionality.
B. ISR requires special functionality on the UE and the core network nodes (MME and SGSN).
C. ISR support is not mandatory for UEs that support GERAN/UTRAN.
D. ISR requires special functionality on the UE and the core network nodes (MME, SGSN, and SGW).
Answer: D

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