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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 배당금 미화 15,000 달러 사무용품 US $ 15,000
B. 사무용품 US $ 15,000 사무용품 배당 US $ 15,000
C. 사무용품 US $ 35,000 사무용품 배당 US $ 35,000
D. 사무용품 비용 US $ 35,000 사무용품 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. viewpoint
B. architecture model
C. architecture building block
D. architecture vision
E. requirement
Answer: A
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 Sametime client communication with the Sametime Community Server via a load balancer
B. To allow communication with a Sametime Community Server deployed in the DMZ
C. To allow communication between the Sametime Conference Focus and the Sametime Community Server
D. To allow Sametime System Console communication with the Sametime Community Server
Answer: A
Explanation:
Reference:
http://www01.ibm.com/support/knowledgecenter/SSKTXQ_9.0.0/admin/plan/plan_servers.dita