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NEW QUESTION: 1
매출 채권의 후속 측정치는 다음과 같습니다.
A. 비용
B. 상각 후원가
C. 손익을 통한 공정 가치
D. 자본을 통한 공정 가치
Answer: B
Explanation:
According to IAS 39, subsequent measurement of financial assets including derivatives that are assets) is at fair value with certain exceptions. Loans and receivables and held-tomaturity investments are measured at amortized cost using the effective interest method. Unquoted equity instruments whose fair value is not reliably measurable are reported at cost.

NEW QUESTION: 2
Which two databases are directly associated with Stores in Enterprise Vault?
A. Directory and Monitoring
B. Partition and Vault Store
C. Fingerprint and Vault Store
D. Directory and Vault Store
Answer: C

NEW QUESTION: 3
다음 중 스코프 기준선의 구성 요소는 무엇입니까?
A. 프로젝트 범위 명세서, 작업 분류 체계 (WBS) 및 WBS 사전
B. 프로젝트 관리 계획, 계획 조달 및 계약 관리
C. 프로젝트 헌장, 프로젝트 관리 계획 및 계획 조달
D. 프로젝트 헌장, 프로젝트 범위 진술 및 WBS (Work Breakdown Structure)
Answer: A