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NEW QUESTION: 1
조건부 자산은 다음과 같습니다.
A. 어떤 상황에서도 인식되지 않습니다.
B. 저작권 침해 소송에서 수여되는 손해가 발생할 가능성이 높은 경우 인식됩니다.
C. 재무 제표에 대한 주석의 공시 만 오도 될 수 있음을 인식 함.
D. 정죄 판정이 예상되거나 신뢰할 수 있는 것으로 추정 될 때 인식됩니다.
Answer: A
Explanation:
A contingent asset is a possible asset arising from past asset and the existence of which will be confirmed only by uncertain future events not wholly within the entity's control. An example is a potential recovery on a legal claim with an uncertain outcome. A contingent asset is not recognized but should be disclosed if an inflow of economic benefits is probable. Disclosures include a description of the contingent asset and an estimate of its financial effects. A contingent asset is not recognized because the income may not be realized. However, if realization is virtually certain, the asset is not contingent and may be recognized.
NEW QUESTION: 2
Which of the following assumptions means that money is the common denominator of economic activity and provides an appropriate basis for accounting measurement and analysis?
A. Periodicity.
B. Monetary unit.
C. Going concern.
D. Economic entity.
Answer: B
NEW QUESTION: 3
What is the algorithm used by LM for Windows2000 SAM?
A. MD4
B. DES
C. SSL
D. SHA
Answer: B
NEW QUESTION: 4
Click on the Exhibit Button to view the Formula Sheet. Bank A pays for EURO 5 m at 1.1592. Bank B offers EURO 10 m at 1.1597. Broker XYZ quotes to the market EURO /USD 1.1592/97. Bank C takes the offer at 97. The broker is obliged to reveal:
A. The name of Bank B only.
B. The name of Banks A and B.
C. None of the above
D. The amount that was bid but not the name of Bank A.
Answer: A