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Oracle 1Z0-084 Top Questions & 1Z0-084 Free Brain Dumps - 1Z0-084 Exam Quiz - FreeTorrent

1Z0-084

Exam Code: 1Z0-084

Exam Name: Oracle Database 19c Performance and Tuning Management

Version: V22.75

Q & A: 580 Questions and Answers

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NEW QUESTION: 1
두 번째 회계 분기에 특별한 이익이 발생합니다. 이익은 어떻게 설명되어야 합니까?
A. 1 사분기를 재조정하여 각 분기마다 동일하게 인식되었습니다.
B. 2 분기에 완전히 인식되었습니다.
C. 연간 재무 제표에서만 인식됩니다.
D. 2, 3, 4 분기에 걸쳐 동일하게 인식되었습니다.
Answer: B
Explanation:
Gains and losses similar to those that would not be deferred at year-end should not be deferred to later interim periods of the same year. Hence, the extraordinary gain should not be prorated. However, no items of income or expense are presented as extraordinary on the income statement or in the notes:

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