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NEW QUESTION: 1
Planning Centralで事前定義された階層を表す3つのオプションはどれですか？ （3つ選択してください。）
A. デマンドクラス
B. 販売チャネル
C. リソース
D. 例外タイプ
E. 価格
F. ビジネスユニット
Answer: A,C,F
NEW QUESTION: 2
MySQLサーバーがリモート接続にさらされるのを減らす3つの方法は何ですか？ （3つ選択してください。）
A. リモートネットワーク経由でデータを転送するときにSSLを使用する
B. パラノイドモードを有効にするための--mysql_secure_configurationの設定
C. 暗号化通信用の接続が確立された後にsql_mode = STRICT_SECUREを使用する
D. リモート接続が不要な場合の--skip-networkingの設定
E. 特定のGRANT特権を設定してリモート認証を制限する
Answer: A,D,E
NEW QUESTION: 3
Identify four discount basis options available that define how Receivables calculates discounts. (Choose four.)
A. Freight amount
B. Lines and tax amount
C. Gross amount
D. Lines, freight, and tax amount
E. Invoice amount
F. Lines only amount
Answer: B,D,E,F
NEW QUESTION: 4
회사 P는 1 차 연도 7 월 1 일에 시작된 사업 결합을 위해 회사 순자산의 장부 금액과 동일한 현금으로 회사 S의 모든 보통주를 취득했습니다. 회사 S의 자산과 부채의 장부 금액은 건물의 장부 금액이 공정 가치 이상인 것을 제외하고는 공정 가치에 근접하였습니다. 회사 P의 1 년 12 월 31 일 연결 손익 계산서를 작성하는 과정에서 취득한 자산과 부채를 공정 가치로 기록하는 효과는 무엇이며 영업권 상각을 인식해야 하는가?
A. 옵션 D
B. 옵션 C
C. 옵션 A
D. 옵션 B
Answer: B
Explanation:
A business combination is accounted for as an acquisition regardless of the form of consideration given. Thus, assets acquired and liabilities assumed should be recorded at their fair values. The differences between fair values and carrying amounts will affect profit or loss when related expenses are incurred. The effect of recording the building at fair value in the consolidated balance sheet instead of its higher carrying amount on Company S's books will be to decrease future depreciation_ If the building is to be used, fair value is its current replacement cost for similar capacity unless expected use indicates a lower value to the acquirer. If the building is to be sold, it should be reported at fair value minus cost to sell. The excess of the sum of the consideration transferred, any noncontrolling interest, and any previously held equity interest over the acquisition-date fair value of the net assets acquired will be recognized as goodwill. This amount will be tested for impairment but not amortized.