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NEW QUESTION: 1
ABC operates a catering service that specializes in business luncheons for large corporations. ABC requires customers to place their orders 2 weeks in advance of the scheduled events. ABC bills its customers on the tenth day of the month following the date of service and requires that payment be made within 30 days of the billing date.
Conceptually, ABC should recognize revenue from its catering services at the date when a:
A. Customer places an order.
B. Customer's payment is received.
C. Luncheon is served.
D. Billing is mailed.
Answer: C
Explanation:
Income, which includes revenue and gains, should not be recognized until an increase in future economic benefits related to an increase in an asset or a decrease in a liability is sufficiently certain and can be measured reliably. The most common time at which these two conditions are met is when the product or merchandise is delivered or services are rendered to customers. Thus, the entity has substantially accomplished what it must do to be entitled to future economic benefits when it serves the luncheon. It should then accrue a receivable and revenue.

NEW QUESTION: 2
Sie entwickeln eine auf Azure gehostete .NET Core Model View Controller-Anwendung (MVC) für ein Gesundheitssystem, mit dem Anbieter auf ihre Informationen zugreifen können.
Sie entwickeln den folgenden Code:

Sie definieren eine Rolle mit dem Namen SysAdmin.
Sie müssen sicherstellen, dass die Anwendung die folgenden Autorisierungsanforderungen erfüllt:
* Ermöglichen Sie den Rollen ProviderAdmin und SysAdmin den Zugriff auf den Partner-Controller, unabhängig davon, ob der Benutzer einen Anspruch des Partners als Bearbeiter hat.
* Beschränken Sie den Zugriff auf die Verwaltungsaktion des Controllers auf Benutzer mit einem Editoranspruch des Partners, die auch Mitglieder der SysAdmin-Rolle sind.
Wie solltest du den Code vervollständigen? Ziehen Sie zum Beantworten die entsprechenden Codesegmente an die richtigen Positionen.
Jedes Codesegment kann einmal, mehrmals oder gar nicht verwendet werden. Möglicherweise müssen Sie die Trennleiste zwischen den Fenstern ziehen oder einen Bildlauf durchführen, um den Inhalt anzuzeigen.
HINWEIS: Jede richtige Auswahl ist einen Punkt wert.

Answer:
Explanation:

Erläuterung

Kasten 1:
Ermöglichen Sie den Rollen ProviderAdmin und SysAdmin den Zugriff auf den Partner-Controller, unabhängig davon, ob der Benutzer einen Anspruch des Partners als Bearbeiter hat.
Kasten 2:
Beschränken Sie den Zugriff auf die Verwaltungsaktion des Controllers auf Benutzer mit einem Editoranspruch des Partners, die auch Mitglieder der SysAdmin-Rolle sind.

NEW QUESTION: 3
Travis Smith, CFA, is chief economic strategist and market analyst for Nashville Capital Management. He is developing a forecast of the S&P 500 stock market index utilizing different approaches.
Using microeconomic analysis, Smith wants to value the S&P using a dividend discount model (DDM) valuation approach. The trailing recent 52-week dividend for the S&P 500 equaled $60. Used as a proxy for the nominal risk-free rate, Treasury rates are as follows:
* 3-month T-bill rate: 3.5%
* 30-year T-bond rate: 5.0%
Smith uses an equity market premium equal to 6%. His estimate for the long-term outlook for ROE is 11%, and the long-run earnings retention rate is estimated at 40%.
Smith also is forecasting the market trends using varied macroeconomic techniques. He believes that security prices reflect expectations about the general economy. During his monitoring and forecasting of the overall economy, Smith is evaluating cyclical indicators and the business cycle. Smith has focused his analysis on three indicators:
1. Index of industrial production.
2. Interest rate spread between 10-year T-bonds and the fed funds rate.
3. Stock prices.
Smith is particularly interested in using stock market trends to predict economic turning points.
In conducting his research, Smith has found that the business cycle appears to be in the slowdown phase.
In his capital markets forecasting activities, Smith looks at government policy, and attempts to predict business and consumer activity, along with foreign trade. Smith has determined that government policy has a significant influence on the business cycle, and he is trying to predict changes in government policy.
Smith predicts that the government fiscal policy will loosen and that the Federal Reserve monetary policy will tighten. Smith estimates the following variables:
* Short-term neutral interest rate: 3.5%
* Nominal GDP long-term growth rate trend: 4.25%
* Federal Reserve inflation target: 2.25%
Smith forecasts that inflation will increase to 3.0%, and nominal GDP will grow at a 1.5% rate.
Smith's supervisor, Rasheed Gupta, requests a valuation of the S&P500 using a free cash flow to equity (FCFE) model. Gupta makes the following statement:
"A valuation model that replaces dividends with free cash flow to equity is a good alternative to the DDM If
1 remember correctly, free cash flow to equity equals net income plus depreciation." Supervisor Gupta's recommendations for the calculation of FCFII will lead to a valuation of the S&P 500 that most likely is:
A. too low if change in working capital is positive.
B. too low if proceeds from new debt issues exceed principal debt repayments.
C. too low if capital expenditure is positive.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Gupta's definition of FCFE is wrong. The correct formula is: Net income plus Depreciation minus Change in Working Capital minus Capital Expenditure minus Principal Debt Repayments plus Proceeds from New Debt Issues. Gupta's formula will underestimate FCFE if proceeds from new debt issues exceed principal debt repayments. The other choices (A and B) will cause Gupta's formula to overestimate FCFE. (Study Session 7, LOS 24.c)