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NEW QUESTION: 1
3 년 1 월 31 일, 회사는 임대한 주차장에 대해 미화 72,000 달러의 임대료를 선불로 지불했습니다. 임대료는 3 년 2 월 1 일부터 3 년 동안 적용됩니다.이 거래가 12 월 31 일 3 년에 미치는 영향은 무엇입니까?
A. 옵션 C
B. 옵션 D
C. 옵션 A
D. 옵션 B
Answer: D
Explanation:
The US $72,000 rental fee should be recognized as expense evenly over the 36-month duration of the lease. In Year 3, US $22,000 should be deferred to current expenses [(US $72,000 36 months) x 11 months], and US $50,000 should be deferred as prepaid expense. On January 1. a new landscaping firm. Bandit Co. acquired a fleet of vehicles, all the necessary tools and equipment. and a parking and storage facility. It began operations immediately. It is now the end of the first year of operations, and the first set of year-end financial statements are being prepared decisions have to be made regarding the appropriate accounting and reporting practices for this company. Relevant information for several of these items is described in the following list of transactions and events: At year-end the parking and storage facility that was purchased for US $150.000 has a fair value of US $250.000 The physical flow of inventory is first in, first out, and the cost of materials has risen steadily over the year. To promote sales for the coming year, maintenance contracts were sold in December at very reasonable prices, provided that the customers paid cash. On April 1, the company arranged a US $100,000 10% bank loan. Interest payments of US $5,000 are due on October 1 and April 1 of each year during the 5-year term of the loan. During the first year of operations, the company experienced a 5% bad debt rate on credit sales None of the bad debts are expected to be recovered, given that 5% i s the industry average level of bad debts. Total credit sales for the year were U $400,000. The year-end balance of accounts receivable includes uncollected overdue accounts of US $100,000. Half of the uncollected overdue amounts are estimated to be uncollectible.
NEW QUESTION: 2
In a dark indoor environment one single Axis illuminator is available. At a distance of 1 m (3 ft 3 in) away from the illuminator the light intensity is 1024 lux. At what distance from the light source will the light intensity be 256 lux?
A. 16 m (52 ft 6 in)
B. 2 m (6 ft 7 in)
C. 8 m (26 ft 3 in)
D. 4m{13 ft 1 in)
Answer: B
NEW QUESTION: 3
A system administrator types the command to change the hostname of a router. Where on the Cisco IFS is that change stored?
A. RAM
B. FLASH
C. NVRAM
D. PCMCIA
E. ROM
Answer: A
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