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NEW QUESTION: 1
건설 회사가 1 년차 장기 계약에 대해 미화 200 만 달러의 수익을 인식한다고 가정합니다. 회사가 완료 율법을 원가율 기준으로 사용하는 경우), 현재 인식 된 수익과 계약 청구의 차이 1 학년 말은 1 학년 12 월 31 일 대차 대조표에 <List B>의 <List A>로 표시됩니다.

A. 옵션 D
B. 옵션 A
C. 옵션 C
D. 옵션 B
Answer: A
Explanation:
The gross amount due from to customers for contract work is an asset liability. If the amount of costs incurred plus recognized profits minus recognized loss exceeds progress billings, the entity reports an asset. If the amount of progress billings exceeds costs incurred plus recognized profits minus recognized losses, the entity reports a liability. At the end of Year 1, the company had recognized US $2,000,000 of revenue costs to date +recognized profit) and had submitted billings of US $6,000,000. Thus, the excess billings equal US $4,000,000. Because the billings exceed revenue recognized, this amount is listed as a current liability. It represents deferred revenue. Given a US $10 million fixed price and US $8.5 million of total costs, the assumption that US $2 million of revenue was recognized under the percentage-of-completion method cost-to-cost basis) necessarily includes the assumption that the stage of completion was 20%US $2 million $10 million), that recognized profit was US $300,000 [($10 million - $8.5 million) x 20%], and that costs to date were US $1 7 million$8.5 million x 20%). On January 1. a new landscaping firm, Bandit Co., acquired a fleet of vehicles, all the necessary tools and equipment, and a parking and storage facility. It began operations immediately. It is now the end of the first year of operations, and the first set of year-end financial statements are being prepared. Several decisions have to be made regarding the appropriate accounting and reporting practices for this company. Relevant information for several of these items is described in the following list of transactions and events: At year-end, the parking and storage facility that was purchased for US $150,000 has a fair value of US $250,000. The physical flow of inventory is first in, first out, and the cost of materials has risen steadily over the year. To promote sales for the coming year, maintenance contracts were sold in December at very reasonable prices, provided that the customers paid cash. On April 1, the company arranged a US $100,000 10% bank loan. Interest payments of US $5,000 are due on October 1 and April 1 of each year during the 5-year term of the loan. During the first year of operations, the company experienced a 5% bad debt rate on credit sales None of the bad debts are expected to be recovered, given that 5% i s the industry average level of bad debts. Total credit sales for the year were U $400,000. The year-end balance of accounts receivable includes uncollected overdue accounts of US $100,000. Half of the uncollected overdue amounts are estimated to be uncollectible.

NEW QUESTION: 2
What are three valid actions in a File Blocking Profile? (Choose three)
A. Block
B. Alret
C. Upload
D. Forward
E. Continue
F. Reset-both
Answer: A,B,E
Explanation:
You can configure a file blocking profile with the following actions:
Forward - When the specified file type is detected, the file is sent to WildFire for analysis. A log

is also generated in the data filtering log.
Block - When the specified file type is detected, the file is blocked and a customizable block

page is presented to the user. A log is also generated in the data filtering log.
Alert - When the specified file type is detected, a log is generated in the data filtering log.

Continue - When the specified file type is detected, a customizable response page is presented

to the user. The user can click through the page to download the file. A log is also generated in the data filtering log. Because this type of forwarding action requires user interaction, it is only applicable for web traffic.
Continue-and-forward - When the specified file type is detected, a customizable continuation

page is presented to the user. The user can click through the page to download the file. If the user clicks through the continue page to download the file, the file is sent to WildFire for analysis.
A log is also generated in the data filtering log.
https://www.paloaltonetworks.com/documentation/61/pan-os/pan-os/policy/file-blocking- profiles.html

NEW QUESTION: 3
The apartment on King-Williams street is an asset that its value is tramping about.
From the year 1973 to 1983 it's value decreased by 16% and from 1983 to 1993 it's value increased by
16%. What is the value of the asset in 1993 if in 1973 it was worth $40,000?
A. $39,679.
B. $36,796.
C. $38,976.
D. $40,000.
E. $38,796.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Be careful, the value of the asset didn't stay the same after the two changes in the value.
In the first 10 years, the value decreased by 16% (40,000 x 0.84 = 33,600).
Then, in the next ten years the value increased by 16% (33,600 x 1.16 = 38,976).
Therefore, the answer is C.

NEW QUESTION: 4
Which product, is used in conjunction with other coatings such as FBE when the lines run through wetlands or a body of water?
A. 2-Layet Polyethylene (PE)
B. Concrete
C. Coal Tar Enamel
D. 3-Layet Polyethylene (PE)
Answer: B