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NEW QUESTION: 1
직원이 미화 500 달러, u-ui-1i- 재고 절도로 고백했지만 배상을 할 수 없다고 가정합니다. 회사의 재무 제표에서 이 사기 행위를 어떻게 보여야 합니까?
A. 직원이 상품에 대한 책임을 지기 때문에 처음에는 채권으로 분류됩니다. 그들이 지불 할 수 없기 때문에, 손실은 채권의 상각으로 인식됩니다.
B. 상품을 보유하고 있지 않기 때문에 판매 된 상품 비용에 포함되며, 재고 축소 손실은 일반적이며, 가장 적은주의를 기울일 것입니다.
C. 수입 품목이 아니기 때문에 이익 잉여금에 직접 기록
D. 손실로 분류되며 손익 계산서에 별도의 개별 항목으로 표시됩니다.
Answer: D
Explanation:
Expenses include losses. Their essential nature is the same, and they are not treated as separate financial statement elements. Losses may or may not occur in the course of ordinary activities. For example, they may result from nonreci procal transactionse.g. theft), reciprocal transactionse.g.. a sale of plant assets), or from holding assets or liabilities. Losses are typically displayed separately.
NEW QUESTION: 2
A. Option C
B. Option B
C. Option D
D. Option A
Answer: A,C
NEW QUESTION: 3
You are in the Project Management Office (PMO) for a company that uses Project Online to select portfolios for each business unit.
The parameters used as cost constraints vary from department to department, including Cost, CapEx, and Estimated Hours. You are responsible for providing the infrastructure to support the various constraints.
You need to select a feasible method for employing cost constraints.
Which two fields should you use? (Each correct answer presents part of the solution. Choose two.)
A. Project Text
B. Project Duration
C. Project Cost
D. Project Number
Answer: C,D