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  • Exam Code: API-936
  • Exam Name: Refractory Personnel
  • Version: V15.35     Q & A: 208 Questions and Answers

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NEW QUESTION: 1
In 2000, Taylor Company received $240,000 rent in advance. For income tax purposes, all of the
$ 240,000 was included in taxable income. However, for financial reporting purposes, only $60,000 was included in the pretax financial income. The tax effects of the $180,000 difference would affect income tax liability, the deferred tax asset, and the deferred tax liability, respectively, in the following ways for 2000:
A. increase, increase, no effect
B. increase, no effect, increase
C. no effect, increase, no effect
Answer: A
Explanation:
Current taxable income is greater than current financial income. This recognition of revenue for tax purposes before financial purposes will result in a deferred tax asset being recognized. The income tax liability will increase because taxable income is greater. There is no effect on a deferred tax liability.

NEW QUESTION: 2
Which type of BGP AS number is 64591?
A. a public AS number
B. a private 4-byte AS number
C. a private AS number
D. a public 4-byte AS number
Answer: C

NEW QUESTION: 3
You administer a Data Guard environment with a primary and two physical standby databases.
One of the physical standby databases is used for reporting and is on the same host as the primary database.
The other physical standby database is remote, used for disaster recovery and REDO is routed to it via a far sync instance.
Backups are offloaded to the remote physical standby.
Which three are true concerning the management of archive logs in this Data Guard configuration? (Choose three.)
A. The deletion policy for archive logs on the remote physical standby should be set so that archived logs are deleted once they are applied on all standby databases.
B. The deletion policy for archive logs on the remote physical standby should be set so that archived logs are deleted once they backed up at least once on the remote physical standby database.
C. Archive logs on the primary database may be deleted once they are shipped on all standby databases.
D. Archive logs on the primary database may be deleted once they are archived locally to disk.
E. Archive logs on the primary database may be deleted once they are applied on all standby databases.
Answer: A,D,E

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