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NEW QUESTION: 1
재무보고의 목적은
A. 표준과 비교 한 관리 결과 평가.
B. 투자자, 채권자, 기부자 및 기타 사용자에게 의사 결정에 유용한 정보를 제공합니다.
C. 내부 통제의 적절성 평가.
D. 확립 된 절차 준수에 대한 정보 제공.
Answer: B
Explanation:
The objectives of financial reporting are concerned with the underlying goals and purposes of accounting. They are to provide information that1) is useful to those making investment and credit decisions, assuming that those individuals have a reasonable understanding of business and economic activities:2) is helpful to current and potential investors and creditors and other users in assessing the amount timing, and uncertainty of future cash flows; and3) discloses economic resources claims to those resources, and the changes therein.
NEW QUESTION: 2
A. Option C
B. Option D
C. Option A
D. Option E
E. Option B
Answer: D
Explanation:
This question is to examine the OSI reference model.
The Application layer is responsible for identifying and establishing the availability of the intended
communication partner and determining whether sufficient resources for the intended
communication exist.
NEW QUESTION: 3
潜在的な問題を分析するときに手元にある良いベースライン文書を提供できるのは次のうちどれですか？ （該当するものをすべて選択してください。）
A. ユーザー認証IDおよびパスワード
B. show interfaceの出力
C. ユーザープロファイル
D. show process cpuの出力
E. デバッグの出力
F. pingの結果
Answer: B,D,E,F
NEW QUESTION: 4
Ocean Corp.'s comprehensive insurance policy allows its assets to be replaced at current value. The policy has a $50,000 deductible clause. One of Ocean's waterfront warehouses was destroyed in a winter storm. Such storms occur approximately every four years. Ocean incurred $20,000 of costs in dismantling the warehouse and plans to replace it. The tax rate is 30%. The following data relate to the warehouse:
Current carrying amount $ 300,000
Replacement cost 1,100,000
What amount of gain should Ocean report as a separate component of income before extraordinary items?
A. $730,000
B. $780,000
C. $1,030,000
D. $0
Answer: A
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