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NEW QUESTION: 1
U.S.
dollar-denominated instruments issued by foreign banks through their domestic branches are known as:
A. Eurocommercial paper.
B. banker's acceptances.
C. Yankee CDs.
D. Eurodollar CDs.
Answer: D

NEW QUESTION: 2
In CPL, rules that have similar syntax can be grouped into what?
A. Triggers
B. Sections
C. Layer guards
D. Actions
Answer: C

NEW QUESTION: 3
収益を認識するためのシステムの設定方法を決定する際には、収益の繰り延べの程度とその後の収益認識のタイミングを理解することが重要です。
認識が不測の事態の性質に依存すると考える場合、正しい2つのステートメントはどれですか。 （2つ選択してください。）
A. 時間ベースの偶発事象は期限切れになる可能性がありますが、支払い期日がまだない場合は、収益が認識される前に偶発事象を手動で削除する必要があります。
B. 不測の事態を取り除き、収益を認識する前に、請求後の顧客受け入れ条項を期限切れにする（暗黙の受け入れ）か、手動で受け入れる（明示的な受け入れ）必要があります。
C. 支払いベースの不測の事態は、不測の事態を取り除き、収益を認識する前に、必ずしも支払いを必要としない。
D. 偶発事象を除去して収益を認識する前に、時間ベースの偶発事象が期限切れにならないようにする必要があります。
E. 事前請求の顧客受け入れ条項では、請求のためにReceivablesにインポートする前に、フィーダーシステムでの顧客の受け入れまたはその有効期限を記録する必要があります。不測の事態を取り除き、注文を売掛金にインポートして請求する前に、顧客の承諾またはその満了が発生する必要があります。
Answer: B,E