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NEW QUESTION: 1
A depreciation tax shield is:
A. A reduction in income taxes.
B. An after-tax cash outflow.
C. The expense caused by depreciation.
D. Caused by the fact that depreciation does not affect cash flow.
Answer: A
Explanation:
Choice "b" is correct. Whenever depreciation protects income from taxation, it is known as a depreciation
tax shield.
Choice "a" is incorrect. A depreciation tax shield may result in after-tax cash inflow, but not outflow.
Choice "c" is incorrect, per above.
Choice "d" is incorrect. A depreciation tax shield is caused by the tax deductibility of the depreciation
expense, not by the fact that depreciation does not affect cash flow.

NEW QUESTION: 2
以下の各ステートメントについて、そのステートメントが正しい場合は「はい」を選択してください。そうでなければ、いいえを選択します。
注：それぞれ正しい選択は1ポイントの価値があります。

Answer:
Explanation:

NEW QUESTION: 3
A developer has a single custom controller class that works with a Visualforce Wizard to support creating and editing multiple sObjects. The wizard accepts data from user inputs across multiple Visualforce pages and from a parameter on the initial URLWhich statement is unnecessary inside the unit test for the custom controller?
A. Test.setCurrentPage(pageRef),
B. String nextPage = controller.save().getUrl();
C. ApexPages.currentPage().getParameters().put('input', 'TestValue')
D. Public ExtendedController (ApexPages.StandardController cntrl) { }
Answer: B,D

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