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NEW QUESTION: 1
Policy catalogue pages are added to the ePO server by what function?
A. Registering a new server configuration
B. Executing the appropriate packagecheckin.exe for that point product
C. Installing an extension to the ePO server
D. Adding a package to the Master Repository
Answer: C
NEW QUESTION: 2
기업은 대차 대조표 일에 다음과 같은 우발 사고가 있습니다.
I. 환경 피해와 관련된 정화 비용에 대한 의무는 자원의 유출을 요구할 수도 있지만 아닐 수도있다.
II. 원자로의 해체 비용에 대한 의무는 유출 o1 자원을 필요로 할 수도 있지만 아닐 수도있다.
III. 기업은 소송에서 발생하는 의무에 대해 공동 및 여러 책임을진다 : 자원 유출 가능성은 적다.
재무 제표의 주석에 상기 항목 중 어느 것이 공개되어야 합니까?
A. II and III only.
B. I and II only.
C. I, II, and III.
D. I and III only.
Answer: B
Explanation:
Recognition of provisions is appropriate when the entity has a legal or constructive present obligation resulting from a past event (called an obligating event), it is probable that an outflow of economic benefits will be necessary to settle the obligation, and its amount can be reliably estimated. Thus, none of the circumstances in the question meet the criteria for a provision. Hence, each is treated as a contingent liability, which requires disclosure unless the possibility of the outflow of resources is remote.
NEW QUESTION: 3
For which two business reasons would you use reporting hierarchies instead of summary accounts? (Choose two.)
A. Summary relationships are not permanent.
B. You want to easily reorganize summary views in the future.
C. The primary use for summarization is only for reports.
D. You want to use summarized data in journal formulas.
E. You want online inquiry of summary amounts.
Answer: B,C
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