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NEW QUESTION: 1
On December 31, 20X2, the Board of Directors of Maxy Manufacturing, Inc. committed to a plan to
discontinue the operations of its Alpha division. Maxy estimated that Alpha's 20X3 operating loss would
be $500,000 and that the fair value of Alpha's facilities was $300,000 less than their carrying amounts.
The estimate for 20X3 turned out to be correct. Alpha's 20X2 operating loss was $1,400,000, and the
division was actually sold for $400,000 less than its carrying amount. Maxy's effective tax rate is 30%.
In its 20X3 income statement, what amount should Maxy report as loss from discontinued operations?
A. $600,000
B. $420,000
C. $500,000
D. $350,000
Answer: B
Explanation:
Choice "c" is correct. The 20X3 loss from discontinued operations would include both the 20X3 operating
loss of $500,000 (which turned out to be a correct estimate) and the "additional" loss (on disposal) of
$ 100,000, net of tax, for a total of $600,000 x .70 or $420,000. Choice "a" is incorrect. It includes the 20X3
operating loss of $500,000 but not the $300,000 impairment loss but does report the 20X3 operating loss
net of tax. Choice "b" is incorrect. It includes the 20X3 operating loss of $500,000, but not the $100,000
loss on disposal, and reports the 20X3 operating loss gross of tax and not net of tax. Choice "d" is
incorrect. It reports the 20X3 loss from discontinued operations gross of tax and not net of tax. The 20X3
loss from discontinued operations should include both the 20X3 operating loss of $500,000 and the loss
on disposal of $100,000, net of tax, for a total of $600,000 x .70 or $420,000.
NEW QUESTION: 2
Unter der Annahme, dass die Bestimmung "ohne unangemessene Verzögerung" eingehalten wird, wie hoch ist die Frist für die Erfüllung einer Datenzugriffsanforderung?
A. Innerhalb eines Monats nach Erhalt, der um weitere zwei Monate verlängert werden kann
B. Innerhalb von 40 Tagen nach Erhalt
C. Innerhalb von 40 Tagen nach Erhalt, der um bis zu 40 zusätzliche Tage verlängert werden kann
D. Innerhalb eines Monats nach Erhalt, der um bis zu einen weiteren Monat verlängert werden kann
Answer: D
NEW QUESTION: 3
Wann und wie sollte eine Institution das AML-Risiko eines neu entwickelten Produkts bewerten? Wähle 3 Antworten
A. Die Einrichtung sollte frühere Verwaltungsmaßnahmen überprüfen, um festzustellen, ob das Produkt Probleme für andere Einrichtungen verursacht hat
B. Die Einrichtung sollte bewerten, wo, wie und in welchem Umfang das Produkt verwendet wird
C. Das Institut sollte den Compliance-Beauftragten auffordern, das AML-Risiko zu überprüfen und zu bewerten, bevor das Produkt in Betrieb genommen wird
D. Das Institut sollte das Produkt vorläufig einführen, um festzustellen, welche Risiken sich in Bezug auf das Produkt entwickeln
Answer: B,C,D
NEW QUESTION: 4
A company wants to implement the Forecast Management feature in Dynamics 365 Sales.
The company plans to use the Opportunity Status Reason field to indicate that sales have closed. They want to use settings based on the organizational reporting structure. Salespeople must only see their own forecasts.
You need to select the appropriate settings to meet the company's requirements.
Which settings should you select? To answer, select the appropriate options in the answer area.
NOTE: Each correct selection is worth one point.
Answer:
Explanation:
Explanation
Reference:
https://docs.microsoft.com/en-us/dynamics365/sales-enterprise/select-template-forecast
https://docs.microsoft.com/en-us/dynamics365/sales-enterprise/provide-permissions-forecast
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