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EC-COUNCIL 312-82 exam
  • Exam Code: 312-82
  • Exam Name: EC-Council Blockchain Fintech CertificationB|FC exam
  • Version: V12.35
  • Q & A: 70 Questions and Answers
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NEW QUESTION: 1
You work as an Office Assistant for BlueSoft Inc. You use Microsoft Word 2010 for the official work. You have inserted a picture in a document. You need to convert the picture into a SmartArt graphic. You open the Format tab. Mark the option that you will use to accomplish the task.

Answer:
Explanation:

Explanation:
You will use the Picture Layout option on the Format tab to convert the selected picture
to a SmartArt graphic.Select the desired SmartArt graphic from the sub-menu that appears.

NEW QUESTION: 2
あなたは、カスタマーサービスシステム管理者のDynamics 465です。
組織では、ソリューションにカスタムコードを使用することを許可していません。
組織内のすべてのユーザーが表示できるビューを作成する必要があります。
ビューはどこで作成する必要がありますか?
A. Microsoft Excel template
B. Templates area
C. System settings
D. Entities component of a solution
Answer: D

NEW QUESTION: 3
Which of the following should be avoided when installing a laser printer?
A. UPS
B. Toner
C. RJ-45 connector
D. Surge protector
Answer: A
Explanation:
A laser printershouldn't be run on an UPS because it requires a lot of constant and clean power. Avoid plugging the printer into an UPS.

NEW QUESTION: 4
On January 1, 2003, Mill Corporation leased a machine to Ott Corporation for a 5-year term at an annual rental of $50,000. The lease is an operating lease. At the inception of the lease, Mill received
$ 100,000, covering the first year's rent of $50,000 and a security deposit of $50,000. This deposit will not be returned to Ott upon expiration of the lease but will instead be applied to payment of rent for the last year of the lease. Mill properly reported rental revenue of $100,000 in its 2003 income tax return. Mill's tax rate was 30%. In Mill's December 31, 2003, balance sheet, what portion of the $100,000 should be reported as a liability?
A. $50,000
B. $35,000
C. $40,000
Answer: A
Explanation:
Deposits and prepayments received for services to be provided in the future are unearned revenues that should be recorded as a liability until earned. The first year's rent is recorded as rent revenue, but the $50,000 deposit is recorded as rent collected in advance (unearned rent) because Mill is required to render future services (use of the machine) to the lessee. The rate (30%) does not affect the amount of the liability to the lessee, although a separate future income tax asset may be recorded in certain circumstances.

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