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NEW QUESTION: 1
한 회사는 1 월 1 일에 미화 50,000 달러의 사무용품을 구입했으며 연말에도 미화 15,000 달러의 사무용품을 보유하고 있었습니다. 1 월 1 일에 물품을 처음 구매할 때 사무용품 비용을 차감하고 미화 50,000 달러를 현금으로 신용하는 경우 12 월 31 일에 조정 항목은 다음과 같습니다.
A. 사무용품 비용 US $ 35,000 사무용품 US $ 35,000
B. 사무용품 US $ 15,000 사무용품 배당 US $ 15,000
C. 사무용품 배당금 미화 15,000 달러 사무용품 US $ 15,000
D. 사무용품 US $ 35,000 사무용품 배당 US $ 35,000
Answer: B
Explanation:
Because the initial entry recorded the entire purchase to a nominal account. the year-end adjusting entry must debit a prepaid asset to reflect the remaining supplies on hand of US $15.000. The adjusting entry must also credit reduce) expenses for the US $15.000 of supplies that were not used during the period.
NEW QUESTION: 2
In TOGAF, every architecture view has an associated ____ that describes it, at least implicitly.
A. architecture building block
B. requirement
C. viewpoint
D. architecture vision
E. architecture model
Answer: C
NEW QUESTION: 3
In which scenario would an IBM Sametime administrator need to add a trusted IP address to a Sametime Community Server?
A. To allow communication with a Sametime Community Server deployed in the DMZ
B. To allow Sametime client communication with the Sametime Community Server via a load balancer
C. To allow Sametime System Console communication with the Sametime Community Server
D. To allow communication between the Sametime Conference Focus and the Sametime Community Server
Answer: B
Explanation:
Reference:
http://www01.ibm.com/support/knowledgecenter/SSKTXQ_9.0.0/admin/plan/plan_servers.dita