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NEW QUESTION: 1
공급 업체는 배럴당 미화 200 달러의 가격으로 색종이에 특수 잉크를 위탁 판매합니다. 제조업체가 생산에 배럴을 사용하는 달에 공급 업체에 지불합니다. 공급 업체는 배럴이 선적 될 때 매출을 기록하고 12 월 31 일 장부가 마감 될 때까지 수익을 기록하도록 조정 항목을 작성하지 않습니다. 7 월 말에 제조업체는 위탁품에 40 배럴의 잉크를 사용했습니다.
8 월에 공급 업체는 50 배럴을 위탁하고 30 배럴을 지불했습니다. 다른 5 개의 배럴은 제조업체가 신용을 위해 공급 업체에 반환했습니다. 8 월 말에 제조업체에서 받을 수있는 공급 업체 계정에 포함 된 미 수입 금액은 얼마입니까?
A. US $ 12,000
B. US $ 4,000
C. US $ 3,000
D. US $ 11,000
Answer: D
Explanation:
Under a consignment arrangement the consignor ships merchandise to the consignee who acts as agent for the consignor in selling the goods. The goods are in the physical possession of the consignee but remain the property of the consignor and are included in the consignor's inventory. Revenue and the related cost of goods sold from these consigned goods should only be recognized by the consignor when the merchandise is sold and delivered to the final customer. Accordingly, recognition occurs when notification is received that the consignee has sold the goods. Only then are the recognition criteria for a sale of goods satisfied: The enterprise has transferred the significant risks and rewards of ownership, the enterprise has neither continuing managerial involvement to an extent associated with ownership nor effective control over the goods, the amount can be reliably measured, it is probable that the economic benefits will flow to the enterprise, and transactional costs can be reliably measured. In this consignment arrangement. 30 barrels have been paid for, so the revenue is recognized for these barrels. The five barrels returned are not included in unearned revenue because they constitute a return of consigned goods. Accordingly, the amount of inappropriately recognized revenue is US $11,000 [(40 consigned + 50 consigned - 30 paid for- 5 returns) x $200].

NEW QUESTION: 2
You create a Commission report for the Sales Manager. It is to be prepared at the end of each week and must list all active salespeople, whether or not they actually earned a commission for the week. You do not want negative commission amounts to be included in the report. Which record selection formula should you use for the report?
A. (ISNULL( {Employee.Commission}) OR {Employee.Commission} >= 0.00 OR {Employee.Week#} = 35.00
B. (ISNULL( {Employee.Commission}) OR {Employee.Commission} >= 0.00 AND {Employee.Week#} = 35.00
C. {Employee.Commission} >= 0.00 AND ISNULL( {Employee.Commission}) AND {Employee.Week#} = 35.00
D. {Employee.Commission} >= 0.00 AND {Employee.Week#} = 35.00
Answer: B

NEW QUESTION: 3
会社がIP電話をインストールしています。電話とオフィスのコンピューターは同じデバイスに接続します。
電話データの最大スループットを確保するには、会社は電話トラフィックがオフィスのコンピューターデータトラフィックとは異なるネットワーク上にあることを確認する必要があります。電話とコンピューターを直接接続するのに最適なネットワークデバイスは何ですか?また、このデバイスにどのテクノロジーを実装する必要がありますか? (2つ選択してください。)
A. ハブ
B. スイッチ
C. VLAN
D. サブインターフェース
E. ルーター
F. STP
Answer: B,C

NEW QUESTION: 4
An adult who had been abused as a child is discussing the group therapy program. Which statement indicates that the client has gained insight?
A. "The program has given me the courage to tell my mother how I felt about her role in my hurt."
B. "I think I was a lonely child because I could not tell anyone about my abuse."
C. "I am now aware of how deep-seated my anger is. Before I did not realize I was angry."
D. "There are so many people just like me, who are just normal people that had bad things happen to them."
Answer: C
Explanation:
Children who are abused learn to cope with the painful experiences by ignoring painful feelings and avoiding getting close to people. As adults, victims of abuse usually continue to repress feelings, avoid close interpersonal relationships, and frequently use alcohol or drugs to block painful memories. Long-term effects in adults might include criminal/violent behavior (for adult males), substance abuse, and a variety of social and emotional problems (including suicidal thoughts, anxiety, hostility, dissociation, and interpersonal difficulties).Psychosocial Integrity