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NEW QUESTION: 1
감사를 수행 할 때 연말에 기록 된 조정 수입 분개에는 임대료 차변 및 지연된 임대 수입 차액이 포함됩니다. 이 분개의 목적은 기록입니까?
A. 만료되지 않은 비용
B. 누적 수익
C. 만료 된 비용
D. 책임
Answer: D
Explanation:
A deferred revenue is a revenue item that has been received but has not met the recognition criteria, The journal entry described in the question is an adjusting entry to transfer an amount from the revenue account to a liability deferred revenue) account. The initial collection of cash in advance from the tenant was apparently recorded by a credit to revenue. An adjusting entry is for required at year-end to transfer any remaining amount that does not qualify for revenue recognition.
NEW QUESTION: 2
On which flow shape would you reference a service rule? (Choose One)
A. Integrator
B. Decision
C. None of the above shapes
D. Assignment
Answer: C
NEW QUESTION: 3
1
1- _____________
1+ premium
This is a formula for:
A. Converting a control premium to an implied minority discount
B. Identifying a total of shareholders
C. Converting a control premium to a market based premium
D. Converting a control premium
Answer: A
NEW QUESTION: 4
When setting up the agency portal, what must you ensure so that there is alignment between agents and assigned job requisitions? (Choose the best answer.)
A. Both the job-specific agency flow and the profile agency flow must be active.
B. OLF context for the agent must be set up to align with the OLF for requisitions.
C. All agents must have the correct URL to their assigned career portal.
D. Each agent's portal must have a unique application flow.
Answer: D