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NEW QUESTION: 1
Which command is used to review the contents of a specified static lookup file?
A. outputlookup
B. csvlookup
C. lookup
D. inputlookup
Answer: D
NEW QUESTION: 2
연말에 미수금 계정의 미화 150,000 달러 계정을 분석한 결과, 미수금 계정에 대한 수당과 미화 2,000 달러의 부실 비용에 대해 미화 5,000 달러의 잔액이 발생했습니다. 지난 한 해 이전에 상각 된 나쁜 부채에 대한 회복은 미화 500 달러로 정확하게 기록되었습니다. 수집 불가능한 계정에 대한 수당의 시작 잔고가 4,700 달러였던 경우. 한 해 동안 미수금으로 기록 된 미수금 금액은 얼마입니까?
A. US $ 1,800
B. US $ 2,800
C. US $ 1,200
D. US $ 2,200
Answer: D
Explanation:
Under the allowance method, uncollectible accounts are written off by a debit to the allowance account and a credit to accounts receivable. The US $500 bad debts is accounted for by a debit to accounts receivable and a credit to the allowance account. The US $2,000 bad debt expense is also credited to the allowance account. The amount of accounts receivable written off as uncollectible is US $2,200 [$5,000 ending allowance $4.700 beginning allowan,.8 + $500 recoveries + $2,000 bad debt expense)].
NEW QUESTION: 3
会社は、全体の要約にバンド法、目標セクションに合計法、および評価ポイントのあるコンピテンシーセクションに平均法を使用します。従業員の場合、コンピテンシーセクションのスコアは50、目標セクションのスコアは20です。この表は、全体的な評価の評価レベルを割り当てるために、全体的なセクションの評価モデルに設定された評価ポイントの範囲を示しています。
従業員の全体的な評価は何ですか？
A. E
B. D
C. A
D. B
E. C
Answer: A
NEW QUESTION: 4
An organization is implementing a new system to replace a legacy system. Which of the following conversion practices creates the GREATEST risk?
A. Parallel
B. Pilot
C. Phased
D. Direct cutover
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Direct cutover implies switching to the new system immediately, usually without the ability to revert to the old system in the event of problems. All other alternatives are done gradually and thus provide greater recoverability and are therefore less risky.
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