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NEW QUESTION: 1
1 년 12 월 31 일에 기업은 "예상
보증에 따른 책임 "계정. 2 년차 동안 보증 대상인 1,000 개의 새 유닛을 단품 당 미화 $ 100로 판매했습니다. 2 학년의 실제 부품 및 인건비 지출은 US $ 90,000입니다. 2 년의 보증 비용은
A. US $ 90,000
B. US $ 40,000
C. US $ 100,000
D. US $ 50,000
Answer: C
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. Accordingly, a provision should be recognized for warranty expense in the period in which the matching revenue is recorded. Thus, the debit to warranty expense and the credit to provision for warranty expense in Year 2 is US $100,0001,000 units x $100).

NEW QUESTION: 2
A global bank has developed a new application which must be activated in multiple countries at the same time. Due to different time zones, it is found that the new application can only be deployed during business hours of each country and should not process messages immediately. The application would be started at a later time by a system administrator. Prior to deployment, how does the solution developer need to configure the application?
A. setting the Start Mode of the application in the Broker Archive (BAR) file to Manual mode.
B. configuring the Additional Instances of the message flow to zero (0).
C. setting the Start Mode of the application in the Broker Archive (BAR) file to Automatic mode.
D. configuring the Commit Count of the message flow to zero (0).
Answer: A

NEW QUESTION: 3
DRAG DROP

Answer:
Explanation:

Explanation:
Topic 5, Cisco Operating Systems and Platforms