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Exam Code: AAPC-CPC
Exam Name: American Academy of Professional Coders: Certified Professional Coder
Vendor: Medical Tests

60 Questions & Answers
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NEW QUESTION: 1
Based on its current operating levels Glucose LLC estimates that its annual level of taxable profit in the foreseeable future will be US $200,000 annually_ Enacted tax rates for the tax jurisdiction in which Glucose operates are 15% for the first US $50.000 of taxable profit.
25% for the next US $50.000 of taxable profit, and 35% for taxable profit in excess of US $100,000. Which tax rate should Glucose use to measure a deferred tax liability or asset?
A. 27.5%
B. 25%
C. 0
D. 15%
Answer: A
Explanation:
In measuring a deferred tax liability DTL or asset DTA), the objective is to use the enacted or substantively enacted tax rate(s) expected to apply to taxable profit in the periods in which the deferred tax liability or asset is expected to be settled or realized. If different rates apply to different taxable profit levels, a DTA or DTL is measured based on the average rates expected to apply in the periods when the TDs are expected to reverse. Accordingly, the applicable tax rate is 21.5%.


NEW QUESTION: 2
Codes from exploit programs are frequently reused in:
A. computer viruses only.
B. None of the choices.
C. trojan horses and computer viruses.
D. eavedroppers.
E. trojan horses only.
F. OS patchers.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The term ""exploit"" generally refers to small programs designed to take advantage of a software flaw that has been discovered, either remote or local.
The code from the exploit program is frequently reused in trojan horses and computer viruses. In some cases, a vulnerability can lie in a certain programs processing of a specific file type, such as a non- executable media file.

NEW QUESTION: 3
Add a swap partition.
Adding an extra 500M swap partition to your system, this swap partition should mount automatically when the system starts up. Don't remove and modify the existing swap partitions on your system.
Answer:
Explanation:
see explanation below.
Explanation
fdisk -cu /dev/vda// in the way of expanding the partition, don't make main partition partx -a /dev/vda mkswap /dev/vdax swapon /dev/vdax swapon -s vi /etc/fstab
/dev/vdaxswapswapdefaults0 0
mount -a


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