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NEW QUESTION: 1
한 기업은 별도의 주요 비즈니스 라인을 판매하기로 결정했습니다. 이 자산은 미화 10 만 달러에 판매되었으며 순 장부 금액은 미화 7 만 달러였습니다. 해당 세율은 20 %입니다. 이 거래의 결과는 다음에 나타날 수 있습니다.
A. 특별 항목으로 손익 계산서.
B. 중단 된 영업에 대한 단일 금액의 손익 계산서
C. 회계 정책 변경으로 손익 계산서
D. 근본적인 오류 인 대차 대조표.
Answer: B
Explanation:
A discontinued operation DO is a component of an entity that has been disposed of or meets the criteria for classification as held for sale. It is1) a separate major line of business or geographical operating area,2) part of a single plan to dispose of such a line or area. or3) a subsidiary acquired solely for resale. A component of an entity consists of operations and cash flows that are clearly distinguishable from the rest of the entity for financial reporting as well as operationally. A single amount is disclosed on the face of the income statement equal to the sum of1) after-tax profit loss on DOs and2 after-tax gain loss on a remeasurement of noncurrent assets or disposal groups) classified as held for sale at fair value minus cost to sell orb) disposal of the assets or disposal groups that constituted the DO.

NEW QUESTION: 2
In which environment does Cisco Transport Controller run?
A. mainframe
B. on-demand browser-based Java application
C. client / server
D. PC-based application
Answer: B
Explanation:
Topic 9, NCS 4016 Architecture and Hardware

NEW QUESTION: 3
Your customer has three legal entities, 50 departments, and 10,000 natural accounts. They use intercompany entries.
What is Oracle's recommended practice when implementing a new chart of accounts? How many segments and what segment qualifiers should be used?
A. Define three segments for the company, department, and natural account. The qualifiers should be primary balancing segment, cost center segment, and natural account segment, respectively.
B. Define five segments for the company, department, natural account, intercompany, and future use segment. The qualifiers should be primary balancing segment, cost center segment, natural account segment, intercompany segment, and no qualifier, respectively.
C. Define four segments for the company, department, natural account, and intercompany segment. The qualifiers should be primary balancing segment, cost center segment, natural account segment, and intercompany segment, respectively.
D. Define three segments for the company, department, and natural account. The qualifiers for the first segment should be primary balancing segment and intercompany segment, cost center segment, and natural account segment, respectively.
Answer: B